ABSTRACT
This chapter seeks to understand how intellectual capital (IC) theory translates into practice and examines how IC is mobilized in a large organization. It uses data collected from an Australian financial institution to construct a narrative to show that when managers mobilized IC elements expecting certainn consequences, there were unintended consequences since elements of IC interacted, entangled, and acted with each other. To aid and monitor its new customer focus strategy, the Bank proposed to organize its performance measures around the service-profit chain. This meant that management had to create, account, and focus on IC information, such as employee satisfaction, customer satisfaction, and customer loyalty, together with a concern for financial performance measures. This was present in the Bank's external reports called extended performance accounts (EPA), back office (BO)'s internal reports called strategy documents (SD), its internal employee newsletters (ENL), and also in the conversations between employees within the BO.
