On the basis of three examples of intellectual capital statements that make the individual its central figure, this article discusses the role of individuals in knowledge creation. After all, it is often claimed that the individual is the “container” of knowledge and therefore, what it means...

The paper reports on public sector organisations'/institutions' work to develop knowledge management and intellectual capital statements. Building on experiences collected during 2001‐2002 where 26 public sector institutions in Denmark sought to develop intellectual capital statements, this...

Purpose: The purpose of this study is to characterise types of practices – or “routings” as they are denoted in this paper – that have been developed to incorporate non-financial inscriptions, representing value-in-kind (VIK) sponsorship resources, into accounting systems....

Purpose: Knowledge is supposedly a good ally of the future. Postproject reviews aim to create knowledge and improvements based on the past, but what happens when those observations are ambiguous? Based on intriguing observations on developing structured postproject reviews, implications of the...

This paper discusses how organisational transformation is situated between design and mobilisation of management control systems. Change occurs even after implementation and design can transform organisational action to the point where organisations may run wild. The procedures developed by the...

Purpose – This research aims to explore the enabling and constraining effects of enterprise resource planning (ERP) systems and speculate on how these can be linked to the four generic roles of operations management (OM) proposed by Slack et al. Design/methodology/approach – This research...

Purpose – The purpose of this paper is to explore how animals can become stakeholders in interaction with project management technologies and what happens with project temporalities when new and surprising stakeholders become part of a project and a recognized matter of concern to be taken...

Purpose – This paper seeks to examine contemporary trends in enhanced business reporting (EBR) and the development of a policy agenda for EBR. The paper aims to build on a submission to the US Securities and Exchange Commission (US SEC) advisory committee on improvements to financial...

Purpose – The paper discusses the role of measurement and classification in intellectual capital research. Its purpose is to develop an alternative role for measure. The aim is to explore how measurement may be important even if it does not pretend to accurately represent and underlying...

Measurement of intellectual capital is important, but not only for descriptive purposes. It is important because it enables intervention. If intervention and measurement are coupled, then measurement is an input rather than an output, and then measurement is not to be evaluated on its reflection...