Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/24888
Appears in Collections:Management, Work and Organisation Journal Articles
Peer Review Status: Refereed
Title: Rethinking the dissemination of management fashion: Accounting for Intellectual Capital in UK case firms
Authors: Fincham, Robin
Roslender, Robin
Contact Email: robin.fincham@stir.ac.uk
Keywords: dissemination
intellectual capital
management fashion
management knowledge
Issue Date: Aug-2004
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.
DOI Link: http://dx.doi.org/10.1177/1350507604045609
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