Disturbance and implementation of IC practice: a public sector organisation perspective

John Dumay, J. Guthrie
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引用次数: 27

Abstract

Purpose – This paper seeks to discuss how an environmental change for an organisation can be a catalyst for the take‐up of intellectual capital (IC). In particular, it uses Laughlin's “colonizing” model of organisational change to understand the catalyst for change, being an ageing workforce, and the resultant formation of an accounting of IC.Design/methodology/approach – This paper presents a case study of an Australian public sector organisation, which has created and implemented IC practice.Findings – In this case, the impending retirements of the “baby boomer” generation were an environmental disturbance and a catalyst that allowed for an accounting of IC, especially its human capital.Research limitations/implications – This case study is limited to the presentation of findings of a phenomenon within a particular organisation within the Australian public sector context. Other forces may also have had an effect on the organisation, if not for the presence of the “ageing workforce” disturbance.Originali...
IC实践的干扰和实施:公共部门组织的视角
目的-本文旨在讨论一个组织的环境变化如何成为智力资本(IC)的催化剂。特别地,它使用劳克林的组织变革的“殖民”模型来理解变革的催化剂,作为老龄化的劳动力,以及IC会计的最终形成。设计/方法/方法-本文提出了一个澳大利亚公共部门组织的案例研究,该组织创建并实施了IC实践。在这种情况下,“婴儿潮”一代即将退休是一种环境干扰,也是一种催化剂,允许对集成电路,特别是其人力资本进行核算。研究局限性/影响-本案例研究仅限于在澳大利亚公共部门背景下的特定组织中呈现一种现象的发现。如果不是因为“劳动力老龄化”的存在,其他因素可能也对该组织产生了影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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