Numbers versus Narrative: An Examination of a Controversy
通过案例研究，分析不同参与者如何利用智力资本报表中的数字和叙事来维护自身利益，导致争议持续而非解决。
Abstract 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.