Valuing the future: intellectual capital supplements at Skandia

J Mouritsen, HT Larsen, PN Bukh - Accounting, Auditing & …, 2001 - emerald.com
Skandia's intellectual capital supplements are pioneering forms of communication that
inform internal as well as external readers of the attempts to manage and create value from …

Resisting the “new public management”: Absorption and absorbing groups in schools and GP practices in the UK

J Broadbent, R Laughlin - Accounting, Auditing & Accountability …, 1998 - emerald.com
The “new public management”(NPM)“reforms” have been extensive in the public sector in
the UK. The paper's primary focus is on the managerial and organizational effects of these …

The limits of accountability

M Messner - Accounting, Organizations and Society, 2009 - Elsevier
Calls for greater accountability from managers and corporations are regularly voiced these
days, both in the academic literature and in public discussions more generally. Specifically …

Integrated reporting and narrative accountability: the role of preparers

A Lai, G Melloni, R Stacchezzini - Accounting, Auditing & …, 2018 - emerald.com
Purpose The International Integrated Reporting Council claims that integrated reporting (IR)
can enhance corporate accountability, yet critical and interpretative studies have contested …

Narrative temporality: Implications for organizational research

AL Cunliffe, JT Luhman, DM Boje - Organization studies, 2004 - journals.sagepub.com
Our aim is to stimulate critical reflection on an issue that has received relatively little
attention: how alternative presuppositions about time can lead to different narrative ways of …

Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs

S O'Leary - Accounting, Organizations and Society, 2017 - Elsevier
The aim of this study is to investigate the rights-based approach to development and how its
embedded promise of self-determination is enacted in the accountability relationships …

[图书][B] Informality: Social theory and contemporary practice

B Misztal - 2002 - taylorfrancis.com
For most of the twentieth century, modernity has been characterised by the formalisation of
social relations as face to face interactions are replaced by impersonal bureaucracy and …

Driving growth: economic value added versus intellectual capital

J Mouritsen - Management accounting research, 1998 - Elsevier
This paper compares and contrasts Economic Value Added (EVATM) and Intellectual
Capital (IC) as two technologies of managing oriented towards encouraging growth. The …

Developing and managing knowledge through intellectual capital statements

J Mouritsen, PN Bukh, HT Larsen… - Journal of intellectual …, 2002 - emerald.com
On the basis of empirical illustrations from five Danish firms this paper discusses how the
objects of intellectual capital statements were constructed. These objects were the activities …

Control and legitimation in government accountability processes: the private finance initiative in the UK

J Broadbent, R Laughlin - Critical perspectives on accounting, 2003 - Elsevier
This paper explores a number of dimensions of the accountability processes of
governments. Accountability is associated with giving reasons for conduct for responsibilities …