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Keywords: Third stage IC research
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Journal Articles
Journal of Intellectual Capital (2015) 16 (2): 258–266.
Published: 13 April 2015
... Research Intellectual capital Third stage IC research Since late last century, the debate on public sector reform has been marked by the emergence of theories, concepts and values around the paradigm of new public management (Broadbent and Guthrie, 1992 ; Guthrie et al., 1999), network...
Journal Articles
Journal of Intellectual Capital (2015) 16 (2): 305–330.
Published: 13 April 2015
.... In keeping with the third stage IC research, this paper responds to the call for performative IC research. We investigate if it is possible for an organisation initially to implement and “lock-in” IC accounting and measuring practices and subsequently “un-lock” IC through a more strategic managerial approach...
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