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Purpose – The purpose of this paper is to provide an empirical account of the discourse-practice nexus relating to an accounting for intellectual capital (IC) at an Australian public sector organisation (LandsNSW). Design/methodology/approach – The paper is a case study. Data collection...
Persistent link: https://www.econbiz.de/10009350774
Firms in the early stage of their organisational lifecycle experience challenges that shape the adoption of management controls. They are also recognised for their use of outsourcing. However, the accounting research has provided limited insight on how these control challenges and...
Persistent link: https://www.econbiz.de/10010972478
Purpose –The purpose of this paper is to review and present a contemporary perspective on interdisciplinary accounting research in the context of the public services. Design/methodology/approach -The authors present the experience, interpretations and perspective on the state of this research...
Persistent link: https://www.econbiz.de/10010934901
Purpose – The purpose of this research is to examine the role of accounting numbers in one organisation's attempts to enact and calculate customer intimacy, given renewed interest in organisation-customer relationships. Design/methodology/approach – The paper utilises actor-network theory in...
Persistent link: https://www.econbiz.de/10009318073
Purpose – The first aim of this paper is to present the methods developed by one of the co-authors to render visible the complexity of intellectual capital (IC). These were developed to make relationships between IC elements and value creation accessible to managers seeking to act on IC. The...
Persistent link: https://www.econbiz.de/10009318112
Purpose – The purpose of this paper is to investigate how accounting and supply function specialists shape controls in collaborative supply networks (CSNs) and how both might co-evolve. Design/methodology/approach – This paper is a case study of an Australian metal manufacturer...
Persistent link: https://www.econbiz.de/10009350775
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