This paper contributes to our understanding of relations between control and innovation by adding a process perspective where innovation and the use of management controls co-develop. As innovation grows, it has to pass various trials each of which links the innovation to obstacles which are...

Purpose The purpose of this paper is to explain the role of the performativity theory for understanding how the calculative instruments of accounting provoke innovation and participate in the generation of values by activating processes that pervade everything rather than being limited to...

Purpose: Most carbon accounting consists of valuing what has not happened; such absent entities and their materialisation through simulated calculations can enact political participation, however. By using Marres’s (2012) notion of an “experimental site of material politics”, this paper...

This paper argues that intellectual capital and intangible assets are difficult resources for two different reasons. First, intellectual capital and intangibles assets are not (yet) disentangled by the institutions of the capital markets, and therefore they are not (yet) translatable with any...

Purpose – The purpose of this paper is to examine whether information on intellectual capital (non‐financial information on knowledge based resources) is disclosed in Danish IPO prospectuses. Further, to analyse whether this voluntary disclosure has changed in the period from 1999 to 2001...

Purpose – This paper develops a problematisation of research about intellectual capital (IC) with a view to extending the types of questions that can be posed and explanations that can be given about the roles and effects of IC. The aim is to contribute to the debate on how it is possible and...

Purpose – The purpose of this paper is to analyze relations among different kinds of visualization in annual reports and to trace their interaction with activities in marketing and sales, in design and planning, and in operations. For this purpose it is intended to produce insight into the...

Purpose – This paper aims to discuss how Bruno Latour's version of actor‐network theory has influenced accounting research. It also seeks to show that Latour's writings contain unexplored potential that may inspire future accounting research. Design/methodology/approach – The paper takes...

Purpose – This paper aims to analyse the relationship between intellectual capital and financial capital using a case study. This makes it possible to discuss how intellectual capital is related to value creation with a degree of nuance that is absent from most statistical studies of...