Wider still and wider? A critical discussion of intellectual capital recognition, measurement and control in a boundary theoretical context

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A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting (2017, unknown): “This is a serious omission as it could assist to explain some of the losses in value faced by listed corporations from time to time (Gowthorpe, 2009).”
Intellectual capital disclosure in integrated reporting: an impression management analysis (2015, result): “Therefore, the results support the idea that unless an organization attains some benefits from disclosing IC there is no obligation or reason to do so, rendering the reports open to manipulation on the part of the report prepares (Gowthorpe, 2009).”
Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward (2011, background): “Although a recent issue of Critical Perspectives n Accounting contained contributions that extend this literature (see Gowthorpe, 2009; Roslender & Stevenson, 2009), few renchant critiques of intellectual capital have emerged to complement those of Munro (1995) on TQM or Armstrong (2002) n activity…”
Intellectual capital and performance measurement systems in Iran (2018, background): “Meanwhile, several IC studies have considered management accounting systems as an important mechanism within knowledge-based organizations that can increase the importance of IC for business performance (e.g. Gowthorpe, 2009; Novas et al., 2012).”