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Mona T Madsen

Discourses of transparency in the Intellectual Capital reporting debate: Moving from generic reporting models to management defined information

Research output: Working paperResearch

Documents

  • A 2007 01

    Final published version, 146 KB, PDF document

  • Accounting Research Centre - ARC
  • Department of Business Studies
  • Department of Management
 

Our study of the field intellectual capital reporting indicates the necessity of an emancipation from the normative understanding of transparency being merely a question of disclosing as much information as possible. Through a critical discourse analysis of the intellectual capital reporting debate, we identify a movement from generic reporting models to frameworks based on management defined information. The latter discourse argues that transparency is a question of providing fewer, more structured disclosures as well as focusing on illustrating flows, e.g. of intellectual capital and value creation, rather than providing static descriptions of passives and assets. In essence, our theorization of the intellectual capital reporting agenda suggests that we will see a shift in companies' supplementary reporting practices in the years to come; a shift that will invoke less amounts of voluntary information in business reporting, e.g. concerning intellectual capital and sustainability. This, however, has the implication that users of intellectual capital reporting may become victims of management's selected "right" information, by Strathern (2000) designated as the "tyranny of transparency".

Original languageEnglish
Place of publicationAarhus
PublisherAarhus School of Business, Aarhus University, Department of Business Studies
Number of pages22
ISBN (Electronic)87-7882-180-0
Publication statusPublished - 2007

    Research areas

  • Transparency; Intellectual Capital; Business Reporting; Discourse Analysis

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