John Dumay (firstname.lastname@example.org)
University of Sydney Business School
This call for papers is inspired by and designed as a follow up to two special editions of this journal. The first, called “IC at the crossroads - theory and research” (JIC 2004, Vol 4 No 2) claimed “that awareness of the importance of IC has been created” and “now the role of researchers as well as practitioners [was] to move to the next level (Marr and Chatzkel, 2004, p. 224).” These ‘levels’ are referred to in the IC literature as distinct stages of developing understanding about IC, the first being the stage of “raising awareness” and the second stage was to make IC visible through the “creation of guidelines and standards” (Petty and Guthrie, 2000, p. 162).
Subsequently, a second special edition called “Intellectual capital: becoming critical” (JIC 2006, Vol 7 No 1) built upon the concept of IC at the crossroads by examining IC through a “critical management studies” (CMS) lens. As O'Donnell et al. (2006, p. 5) explain “one of these roads takes a critical stance and the purpose of both the CMS stream and this special issue is to initiate some exploratory discourse on IC from this perspective.”
Six years has now passed since this second special edition and there is evidence of a growing critical literature about IC. As a result of a recently conducted a review and critique the field of Intellectual Capital Accounting Research (ICAR) Guthrie et al. (forthcoming) demonstrated “how ICAR has moved from what Petty and Guthrie (Petty and Guthrie, 2000) described as stage one and stage two research, establishing and developing ICAR as a field and legitimising ICA as an area of multi-disciplinary and multi-focused research.” From this they argued that “a third stage of IC research is emerging based on a critical and performative analysis of IC practices in action”.
Thus the question to be continued to be explored in this special edition of the JIC is “How is IC?” rather than “What is IC?” (O'Donnell et al., 2006, p. 7). Asking “How is IC?” is more revealing because it addresses the praxis of IC as it is implemented in organisations, rather than re-creating a static representation of IC, as is represented by contemporary measurement frameworks and their associated theory or theories (Dumay, 2009, p. 194). Papers for this special edition should present case-studies and or reflections of how organisations have implemented IC in practice and what they learned from it. Submissions are encouraged from academics and practitioners who have gotten their “hands dirty” by working in or with organisations that have mobilised IC in practice.
• The impact of intellectual capital reporting, internally and externally
• A review of the critical literature on IC
• Critically evaluating IC measurement frameworks
• Critical reflections on IC praxis
• Critical reflections on IC research methodologies
• What aspects of IC works (don’t work) inside an organisation?
• Identification of IC inside organisations
• Linking IC to organisational strategy
• Analysing IC using ‘practice’ theory
Please indicate your intention to contribute at your earliest convenience to: Dr. John Dumay email@example.com. Submission deadline is March 15, 2012. All commissioned and submitted papers are expected to fully comply with JIC standards and are subject to regular review procedures. Papers should be 4000 to 7000 words in length and not published previously in any other journal (print or electronic) format. An early compliance with format, style and readability guidelines significantly alleviate the review process by allowing it to focus on content. Emerald submission guidelines are available at
- Call for papers - 30 November 2011
- Papers reviewed - 15 March 2012
- Papers accepted - 15 May 2012
- Revised papers reviewed and accepted - 15 June 2012
- Final versions of accepted papers delivered - 1st August 2012
Dumay, J. C. (2009), “Intellectual capital measurement: A critical approach”, Journal of Intellectual Capital, Vol 10 No 2, pp. 190-210.
Guthrie, J., Ricceri, F. and Dumay, J. (forthcoming), “Reflections and projections: A decade of intellectual capital accounting research”, British Accounting Review.
Marr, B. and Chatzkel, J. (2004), “Intellectual capital at the crossroads: Managing, measuring, and reporting of IC”, Journal of Intellectual Capital, Vol 5 No 2, pp. 224-9.
O'Donnell, D., Henriksen, L. B. and Voelpel, S. C. (2006), “Guest editorial: Becoming critical on intellectual capital”, Journal of Intellectual Capital, Vol 7 No 1, pp. 5-11.
Petty, R. and Guthrie, J. (2000), “Intellectual capital literature review: Measurement, reporting and management”, Journal of Intellectual Capital, Vol 1 No 1, pp. 155-76.