Narrative disclosure of intellectual capital: A “structurational” analysis

Purpose – The purpose of this paper is to investigate the manner and impact of intellectual capital (IC) disclosure. To frame the discussion, elements of Giddens' “structuration” theory and narrative theory are used to analyse change from within an organisation.Design/methodology/approach – Using a case study approach, this paper explores the impact of the narrative disclosure of IC by an Australian public sector organisation, the New South Wales (NSW) Department of Lands (Lands), which is the first Australian government organisation to externally disclose IC.Findings – By taking a structuralist approach to analysing the narrative disclosure of IC this paper moved beyond attempting to quantify or identify the wealth created by IC, and thus account for IC. By investigating the narrative disclosure of IC, initially in the form of the IC statement as a supplement to the annual report, it was shown how at Lands the use of narrative became routinized in the activities of management. Thus narrative was no longe...

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