Chiucchi, Maria Serena; Dumay, John - In: Journal of Intellectual Capital 16 (2015) 2, pp. 305-330
Purpose – The intellectual capital (IC) literature argues that introducing the IC concept into a company focusing on measuring can be detrimental and lead to IC “accountingisation”. Using Chaminade and Roberts’ (2003, p. 747) concept of IC accounting “lock-in”, the paper asks “is...