Dumay, John C.; Guthrie, James - In: Journal of Human Resource Costing & Accounting 11 (2007) 2, pp. 104-121
Purpose – This paper seeks to discuss how an environmental change for an organisation can be a catalyst for the take‐up of intellectual capital (IC). In particular, it uses Laughlin's “colonizing” model of organisational change to understand the catalyst for change, being an ageing...