Intellectual capital practices of firms and the commodification of labour

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)peer-review


A substantial proportion of the intellectual capital literature focuses on the way in which intellectual capital items are measured and reported so as to maximise the market value of a firm. Few scholars, however, have examined the nature and implications of the actual techniques used in the measuring and reporting of intellectual capital. This paper attempts to fill this gap by examining these techniques from the perspective of commodification. It examines intellectual capital and intellectual capital reporting practices that contribute to the commodification of labour. In addition, the paper outlines how financial accounting practices have supported this process. Finally, the paper attempts to demonstrate that the commodification of intellectual capital, rather than solving the contradictions accompanying market value maximisation, simply shifts these contradictions to a new location.
Original languageEnglish
Publication statusPublished - 2007
Externally publishedYes
EventAnnual Congress of the European Accounting Association -
Duration: 1 Jan 2011 → …


ConferenceAnnual Congress of the European Accounting Association
Abbreviated titleEAA
Period1/01/11 → …


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