Integrated reporting and the performativity of intellectual capital
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DOI: 10.1007/s10997-018-9443-7
Abstract: The research investigates how intellectual capital (IC) is problematised in the context of integrated reporting. Drawing on a performative approach to IC, the paper explores the role of organisational actors in defining, classifying and valuing… read more here.
Keywords: organisational actors; intellectual capital; process; integrated reporting ... See more keywords