{"title":"IC实践的干扰和实施:公共部门组织的视角","authors":"John Dumay, J. Guthrie","doi":"10.1108/14013380710778767","DOIUrl":null,"url":null,"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...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"15 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2007-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"27","resultStr":"{\"title\":\"Disturbance and implementation of IC practice: a public sector organisation perspective\",\"authors\":\"John Dumay, J. Guthrie\",\"doi\":\"10.1108/14013380710778767\",\"DOIUrl\":null,\"url\":null,\"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...\",\"PeriodicalId\":119134,\"journal\":{\"name\":\"Journal of Human Resource Costing & Accounting\",\"volume\":\"15 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2007-07-03\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"27\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Human Resource Costing & Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/14013380710778767\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Human Resource Costing & Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/14013380710778767","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Disturbance and implementation of IC practice: a public sector organisation perspective
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...