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Numbers versus Narrative: An Examination of a Controversy
Author(s) -
Dumay John,
Rooney Jim
Publication year - 2016
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/faam.12086
Subject(s) - narrative , positive economics , sociology , epistemology , capital (architecture) , law and economics , political science , economics , linguistics , history , philosophy , archaeology
Competing actor interpretations of Intellectual Capital Statements (ICS) may explain diverse opinions on their effectiveness in practice. Adopting Callon's (1986) moments of translation, we find that actors in our case study adapt ICS numbers and narrative to create specific inscriptions, privileging one over the other to suit their interests. This allows IC controversy to survive rather than be resolved or the network to fail.