Purpose – The purpose of this paper is to answer the question “What are the barriers to the use of IC concepts?” by discussing and critiquing two contemporary grand theories about IC, being market‐to‐book ratios as a representation of IC and that disclosing IC leads to greater...

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...

Purpose – The purpose of this paper is to provide a reflective discourse about a particular interventionist research project utilising a critical framework. Design/methodology/approach – The paper uses Alvesson and Deetz's tasks of critical research to analyse the application of...