Purpose – The purpose of this paper is to analyse how a patent is an intangible asset and how it creates value. Design/methodology/approach – Through analysis of a set of cases, the paper analyses how a patent becomes related to a series of other elements. This approach investigates the...

Purpose The purpose of this paper is to explain the role of the performativity theory for understanding how the calculative instruments of accounting provoke innovation and participate in the generation of values by activating processes that pervade everything rather than being limited to...