Research output

Article in Journal ()

Rethinking the dissemination of management fashion: Accounting for Intellectual Capital in UK case firms

Citation
Fincham R & Roslender R (2004) Rethinking the dissemination of management fashion: Accounting for Intellectual Capital in UK case firms, Management Learning, 35 (3), pp. 321-336.

Abstract
In research on management knowledge, a tension often exists between perspectives that stress the effects of structural and institutional forces on the spread of new knowledge within managerial communities versus a more action-focused and organizationally embedded perspective on dissemination. This article contributes to the critique of dissemination theory by exploring the fashion for Intellectual Capital Accounting. ICA is a set of accounting models for managing knowledge-based assets and represents a poorly institutionalized variable type of fashion. The findings from case studies of ICA in six UK firms are at variance with the image of packages of knowledge being transferred into organizations. They confirm a process of dissemination that was much more a function of operational constraints and the level to which internal controls had developed; firms seemed to come to ideas via distinctive processes internally constructed around current problems and agendas, technical constraints, and the actions of a range of sponsoring groups.

Keywords
dissemination; intellectual capital; management fashion; management knowledge

StatusPublished
AuthorsFincham Robin, Roslender Robin
Publication date08/2004
PublisherSAGE Publications
ISSN 1350-5076
LanguageEnglish

Journal
Management Learning: Volume 35, Issue 3 (AUG 2004)

© University of Stirling FK9 4LA Scotland UK • Telephone +44 1786 473171 • Scottish Charity No SC011159
My Portal