Competing actor interpretations of Intellectual Capital Statements (ICS) may explain diverse opinions on their effectiveness in practice. Adopting Callon's (1986) moments of translation, we find that actors in our case study adapt ICS numbers and narrative to create specific inscriptions, privileging one over the other to suit their interests. This allows IC controversy to survive rather than be resolved or the network to fail.
Dumay J., Rooney J. (2016). Numbers versus Narrative: An Examination of a Controversy. FINANCIAL ACCOUNTABILITY & MANAGEMENT, 32(2), 202-231 [10.1111/faam.12086].
Numbers versus Narrative: An Examination of a Controversy
Dumay J.
Writing – Original Draft Preparation
;
2016
Abstract
Competing actor interpretations of Intellectual Capital Statements (ICS) may explain diverse opinions on their effectiveness in practice. Adopting Callon's (1986) moments of translation, we find that actors in our case study adapt ICS numbers and narrative to create specific inscriptions, privileging one over the other to suit their interests. This allows IC controversy to survive rather than be resolved or the network to fail.File in questo prodotto:
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