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The performance of intellectual capital : Mobilising relationships between intellectual and financial capital in a bank

Murthy, Vijaya; Mouritsen, Jan - In: Accounting, Auditing & Accountability Journal 24 (2011) 5, pp. 622-646

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...

Persistent link: https://www.econbiz.de/10014641313

Beyond accounting change: design and mobilisation of management control systems

Mouritsen, Jan - In: Journal of Accounting & Organizational Change 1 (2005) 1, pp. 97-113

This paper discusses how organisational transformation is situated between design and mobilisation of management control systems. Change occurs even after implementation and design can transform organisational action to the point where organisations may run wild. The procedures developed by the...

Persistent link: https://www.econbiz.de/10014840253

The performance of intellectual capital: Mobilising relationships between intellectual and financial capital in a bank

Murthy, Vijaya; Mouritsen, Jan - In: Accounting, Auditing & Accountability Journal 24 (2011) June, pp. 622-646

Persistent link: https://www.econbiz.de/10009291909

Scale, distance and performance management : the invention of the "10-Minute-Patient" and the composition of medial practices

Frandsen, Ann-Christine; Mouritsen, Jan - In: Performance in context : perspectives from management …, (pp. 151-168). 2008

Persistent link: https://www.econbiz.de/10003855156

Performance, risk, and overflows : when are multiple management control practices related?

Mouritsen, Jan; Pedraza-Acosta, Isabel; Thrane, Sof - In: Management accounting research 55 (2022), pp. 1-15

Persistent link: https://www.econbiz.de/10013256015