...John Dumay; Suresh Cuganesan Purpose Drawing on the concept of intellectual capital (IC) as a complex web of intangible resources, this paper seeks to outline a method for making sense of IC utilising narratives, numbers and visualisations. Design/methodology/approach The paper details the use...

... be an expanded Operating and Financial Review, which at least had the merit of being narrative at based. The subsequent demotion of any people management perspective, plus the intervention by the audit industry lobby in 2005 meant that in its final iteration, accounting for people UK style became a very limited...

... company. A number of narratives were collected with the help of asking for stories in the context of an interview, critical‐incident technique and recording of spontaneous storytelling. Findings The finding in present paper is that narrative accounting is a new way of looking at management accounting...