Conceptualisation of intellectual capital in analysts’ narratives: a performative view

Purpose: This study tests the performativity of Intellectual Capital (IC) from the perspective of sell-side analysts, a type of actor who consumes and creates IC information and in whose practice IC information plays a significant role. Design/methodology/approach: The empirical component of the study comprises a narrative analysis of the text of a large corpus of sell-side analysts’ initiation coverage reports. We adopt Mouritsen’s (2006) performative and ostensive conceptualisations of IC as our theoretical framework. Findings: We find that the identities and properties of IC elements are variable, dynamic and transformative. The relevance of IC elements in the eyes of analysts is conditional on the context, temporally contingent and bestowed indirectly. IC elements are attributed to firm value both directly, in a linear manner, and indirectly, via various non-linear interrelationships established with other IC elements, tangible capital and financial capital. Research limitations/implications: This study challenges the conventional IC research paradigm and contributes towards a performativity-inspired conceptualisation of IC and a resultant situated model of IC in place of a predictive model. Originality/value: This is the first study to apply a performative lens to study IC identities, roles and relationships from the perspective of a field of practice that is external to the organisation where IC is hosted. Examining IC from analysts’ perspective is important because not only can it provide an alternative perspective of IC, it also enables an understanding of analysts’ field of practice

Extended Performance Reporting: Evaluating Corporate Social Responsibility And Intellectual Capital Management

Recent corporate scandals have resulted in heightened attention towards the shortcomings oftraditional financial reporting frameworks. Concurrently, the rise of the corporate social responsibilityimperative has led to criticisms that financial reports present an incomplete accountof a firm’s activities. In addition, growing acknowledgement of the importance of a firm’s intangiblesand intellectual capital has been associated with increased commentary about the needfor extra disclosures if a more complete picture of the firm’s value is to be provided to externalstakeholders. This paper responds to these concerns by developing an extended performancereporting framework to the Australian Food and Beverage Industry, which is characterised byboth corporate social responsibility and intellectual capital issues. In relation to the latter, thisframework presents a novel attempt to develop an industry-customised framework as called forby both industry bodies and researchers in the area. Copyright © www.iiste.or

Accounting, accountability, social media and big data: Revolution or hype?

Purpose: The purpose of this paper is to outline an agenda for researching the relationship between technology-enabled networks â such as social media and big data â and the accounting function. In doing so, it links the contents of an unfolding area research with the papers published in this special issue of Accounting, Auditing and Accountability Journal. Design/methodology/approach: The paper surveys the existing literature, which is still in its infancy, and proposes ways in which to frame early and future research. The intention is not to offer a comprehensive review, but to stimulate and conversation. Findings: The authors review several existing studies exploring technology-enabled networks and highlight some of the key aspects featuring social media and big data, before offering a classification of existing research efforts, as well as opportunities for future research. Three areas of investigation are identified: new performance indicators based on social media and big data; governance of social media and big data information resources; and, finally, social media and big dataâs alteration of information and decision-making processes. Originality/value: The authors are currently experiencing a technological revolution that will fundamentally change the way in which organisations, as well as individuals, operate. It is claimed that many knowledge-based jobs are being automated, as well as others transformed with, for example, data scientists ready to replace even the most qualified accountants. But, of course, similar claims have been made before and therefore, as academics, the authors are called upon to explore the impact of these technology-enabled networks further. This paper contributes by starting a debate and speculating on the possible research agendas ahead

Data governance: Organizing data for trustworthy Artificial Intelligence

The rise of Big, Open and Linked Data (BOLD) enables Big Data Algorithmic Systems (BDAS) which are often based on machine learning, neural networks and other forms of Artificial Intelligence (AI). As such systems are increasingly requested to make decisions that are consequential to individuals, communities and society at large, their failures cannot be tolerated, and they are subject to stringent regulatory and ethical requirements. However, they all rely on data which is not only big, open and linked but varied, dynamic and streamed at high speeds in real-time. Managing such data is challenging. To overcome such challenges and utilize opportunities for BDAS, organizations are increasingly developing advanced data governance capabilities. This paper reviews challenges and approaches to data governance for such systems, and proposes a framework for data governance for trustworthy BDAS. The framework promotes the stewardship of data, processes and algorithms, the controlled opening of data and algorithms to enable external scrutiny, trusted information sharing within and between organizations, risk-based governance, system-level controls, and data control through shared ownership and self-sovereign identities. The framework is based on 13 design principles and is proposed incrementally, for a single organization and multiple networked organizations.NORTE-01-0145- FEDER-000037

Police performance measurement: an annotated bibliography

This study provides information to assist those involved in performance measurement in police organisations. The strategies used to identify the literature are described. Thematic sections cover; general overviews; methodological issues; performance management in other industries; national, international and cross-national studies; frameworks (e.g. Compstat; the Balanced Scorecard); criticisms (particularly unintended consequences); crime-specific measures; practitioner guides; performance evaluation of individual staff; police department plans and evaluations; annotated bibliographies in related areas, and; other literature. Our discussion offers two conclusions: the measures best aligned with performance are typically more expensive, while most operational data should only provide contextual information; the philosophy of open governance should be pursued to promote transparency, accountability and communication to improve police performance