Constructing accountability for intellectual capital in accountability settings: Coupling of spaces and logics

This paper addresses the issue of accountability for intellectual capital (IC) in the context of a non-profit organization known as a “corporate university”. Accountability in nonprofits serves as a powerful tool to demonstrate that stakeholders’ interests and expectations are addressed properly (Hyndman and McConville 2017). Furthermore, accountability is important in reducing the information asymmetry that can hinder the building of trust. The notion of accountability, however, is subject to increasing complexity. A broad range of stakeholders with various interests in and demands on organizational accounts complicate and challenge the process of accountability due to competition between and possible collision of accountability interests (Boesso and Kumar 2009).