Paradigm Shifting? Exploring a Learning Paradigm in the Field of Ic Reporting
نویسندگان
چکیده
Stemming from a variety of methodological and practical needs and various degrees of understanding, the current practices in the field of intellectual capital (IC) reporting vary from case to case. Nevertheless, almost all of the IC models in use seem to prioritise the “measuring paradigm”, that is, the calculation, numbering, ranking, and quantification of IC and/or its sub-categories. We reiterate that IC is a human construction and the value of this concept lies in its capacity to change social reality. This paper seeks to explore “ a learning paradigm”, through which we wish to highlight the innate value of IC reporting insofar as it enables organisational change and innovation. We ground this paradigm in the philosophical works of Habermas, Vygotsky and Deleuze. A case study of a company who engaged in a Europe-wide IC project is provided, and we emphasis that the critical, material, and virtual dimensions of a learning paradigm need to be acknowledged. 1 The corresponding author of this paper.
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