John Dumay

The Qualitative Research Interview

Purpose - Despite the growing pressure to encourage new ways of thinking about research methodology, only recently have interview methodologists begun to realize that “we cannot lift the results of interviewing out of the contexts in which they were gathered and claim them as objective data with no strings attached”. The purpose of this paper is to provide additional insight based on a critical reflection of the interview as a research method drawing upon Alvessons discussion from the neopositivist, romanticist and localist interview perspectives. Specifically, the authors focus on critical reflections of three broad categories of a continuum of interview methods: structured, semi-structured and unstructured interviews. Design/methodology/approach - The authors adopt a critical and reflexive approach to understanding the literature on interviews to develop alternative insights about the use of interviews as a qualitative research method. Findings - After examining the neopositivist (interview as a “tool”) and romanticist (interview as “human encounter”) perspectives on the use of the research interview, the authors adopt a localist perspective towards interviews and argue that the localist approach opens up alternative understanding of the interview process and the accounts produced provide additional insights. The insights are used to outline the skills researchers need to develop in applying the localist perspective to interviews. Originality/value - The paper provides an alternative perspective on the practice of conducting interviews, recognizing interviews as complex social and organizational phenomena rather than just a research method.

Intellectual capital measurement: a critical approach

Purpose – The purpose of this paper is to investigate intellectual capital (IC) measurement critically so that the dynamics of intangible value creation can be better understood and to provide insights into how IC is constructed rather than what IC is.Design/methodology/approach – This paper presents a case study on how a division of a large Australian financial institution utilised an approach based on complexity theory to investigate IC in practice. The method utilises narrative, numbers and visualisations to make sense of IC at a particular point in time.Findings – It is argued that trying to “fit” existing popular frameworks to gather IC measurements inside organisations has little relevance to understanding the value‐creation process. As a result of the investigation of IC in this paper, it is found that, to date, IC measurement has relied heavily on “accountingisation” and that alternate methods to understand IC need to be developed. The paper highlights that academics and practitioners need to deve...

Intellectual capital research: a critical examination of the third stage

Purpose – The purpose of this paper is to examine intellectual capital research (ICR) methods and critically analyse how they have been utilised. The data set for this analysis is based on examining IC papers published in specialist IC and important generalist accounting journals from the years 2000 to 2011.Design/methodology/approach – The basis of the analysis is Alvesson and Deetzs critical management framework of “Insight”, “Critique” and “Transformative redefinition” with the goal of widening the discourse about how to research IC. This paper is motivated by Guthrie et al., who identify a third stage of ICR which is “based on a critical and performative analysis of intellectual capital (IC) practices in action”.Findings – This paper argues that there is an increasing performative research agenda however many researchers appear caught in an “evaluatory trap” (Olson et al.) whereby the researchers’ approach to ICR remains stuck in an ostensive approach (see Mouritsen) that characterises second stage I...

A critical reflection on the future of intellectual capital: from reporting to disclosure

Purpose – The purpose of this paper is to offer a personal critical reflection on the future of intellectual capital (IC) based on my experience as an IC researcher, author, editor, teacher and practitioner. Design/methodology/approach – Offers a first-hand reflection on the future of IC, using evidence collected from IC in the field and the author’s personal reflections. Findings – I argue that the authors need to abandon reporting and instead concentrate on how an organisation discloses what “was previously secret or unknown”, so that all stakeholders understand how an organisation takes into consideration ethical, social and environmental impacts in keeping with an eco-systems approach to IC. Research limitations/implications – While much of the empirical evidence presented in this paper is freely available to all scholars, the interpretation and findings is subjective. Other researchers, given the same opportunity and evidence, may not necessarily make the same conclusions. Social implications – We ar...

Integrated reporting: A structured literature review

Abstract This paper reviews the field of integrated reporting () to develop insights into how research is developing, offer a critique of the research to date, and outline future research opportunities. We find that most published research presents normative arguments for and there is little research examining practice. Thus, we call for more research that critiques ’s rhetoric and practice. To frame future research we refer to parallels from intellectual capital research that identifies four distinct research stages to outline how research might emerge. Thus, this paper offers an insightful critique into an emerging accounting practice.

15 years of the Journal of Intellectual Capital and counting : a manifesto for transformational IC research

Purpose – The purpose of this paper is to review and critique the current status of intellectual capital (IC) research as published in the Journal of Intellectual Capital (JIC) as it heads into its 15th year with a view to understanding the past and possible direction of future IC research. Design/methodology/approach – Articles published in the JIC are reviewed building on prior IC research and analysis by Guthrie et al. (2012) and Dumay and Garanina (2013). To help understand the impact of articles in the JIC the analysis is supplemented by including citation data from google scholar, journal impact data from the SCImago Journal & Country Rank portal, and the 2013 Australian Business Deans Council (ABDC) journal ranking list. Also included is commentary from the JICs senior editors based on their responses to questions asked via e-mail relating to their involvement in, and the future of, the JIC. Findings – The JIC faces a challenge as it is most recognised as an accounting journal despite its focus o...

The third stage of IC: towards a new IC future and beyond

Purpose – The purpose of this paper is to reflect on the overall contribution made by the papers presented in this special edition of the Journal of Intellectual Capital.Design/methodology/approach – This article is an editorial based on the authors reflections of the papers presented in this special edition.Findings – Intellectual capital (IC) has a future, based not only on the third stage of IC research, which strengthens IC practices inside organisations, but also on a complementary fourth stage which develops IC eco‐systems.Originality/value – the papers presented ground the third stage of IC research as a legitimate research undertaking, while at the same time recognising that we need to extend our IC missionary work beyond the boundaries of the organisation, and into the environment where organisations exist.

A review and critique of content analysis as a methodology for inquiring into IC disclosure

Purpose – The purpose of this paper is to review and critique the current status of content analysis (CA) as a research method for inquiring into intellectual capital disclosure (ICD) to determine if CA has a continued role to play in developing new intellectual capital (IC) knowledge. Design/methodology/approach – In all, 110 articles utilising CA as a research methodology for inquiring into ICD are analysed. The research is developed in line with other articles critically investigating IC research conducted by Guthrie et al. (2012), Dumay and Garanina (2013) and Dumay (2014). To help understand the impact of CA research articles, the data set is supplemented by including citation data from Google Scholar. The authors also differentiate the paper from other IC research reviews by critically examining the findings and implications of the articles analysed. Findings – The authors do not hold a very positive view on future research which does not substantially depart from the plethora of articles examining ...

A critical reflective discourse of an interventionist research project

Purpose - The purpose of this paper is to provide a reflective discourse about a particular interventionist research project utilising a critical framework. Design/methodology/approach - The paper uses Alvesson and Deetzs tasks of critical research to analyse the application of interventionist research methodology and address the issues of access, data collection and ethnographical concerns. Findings - Access issues are expanded to consider the concerns of the researcher and the researched. Interventionist research needs to develop a methodological approach moving beyond the concept of triangulation and to develop the concept of “catalytical” processes, expanding the emic and etic functions of interventionist research. The paper identifies that skills of the researched and the researcher need to be developed and recognises that the skills required are different to those currently possessed by academic researchers. Research limitations/implications - The paper examines only a single application of an interventionist research project conducted over a short period of time with a specific outcome in mind. Practical implications - This paper provides a discussion of a working example of an interventionist research project and highlights to researchers and practitioners some of the advantages and disadvantages of undertaking such an approach to solving organisational problems. Originality/value - The reflective critical discourse as outlined in this paper contributes to the practice of interventionist research by opening up further the discussion of how it can be implemented in practice and what are some of the considerations from both the perspective of practice and the skills base of the participants.

Intellectual capital disclosure and price‐sensitive Australian Stock Exchange announcements

Purpose – The purpose of this paper is to examine an alternative way by which firms can disclose their intellectual capital to external stakeholders who have an influence on their share price.Design/methodology/approach – The paper shows that, by applying the empirical “event studies” methodology for the 2004‐2005 financial year, the components of intellectual capital are used to classify price‐sensitive company announcements to the Australian Stock Exchange (ASX), and to examine any relationship between the disclosure of intellectual capital and the cumulative abnormal return of a firms share price.Findings – The disclosure of intellectual capital elements in price sensitive company announcements can have an effect on the cumulative abnormal return of a firms share price. The market is found to be most responsive to disclosures of “internal capital” elements.Research limitations/implications – The paper is limited to an analysis of the Australian stock market for a one‐year period. It does not take int...