1,721,730 research outputs found
Guthrie, J G, VX31537
No full textThis record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/389497Surname: GUTHRIE. Given Name(s) or Initials: J G. Military Service Number or Last Known Location: VX31537. Missing, Wounded and Prisoner of War Enquiry Card Index Number: 48398.213335
Item: [2016.0049.21790] "Guthrie, J G, VX31537
Guthrie, J A L, QX15054
No full textThis record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/389493Surname: GUTHRIE. Given Name(s) or Initials: J A L. Military Service Number or Last Known Location: QX15054. Missing, Wounded and Prisoner of War Enquiry Card Index Number: 46066.213327
Item: [2016.0049.21786] "Guthrie, J A L, QX15054
Reflections on interdisciplinary critical intellectual capital accounting research: Multidisciplinary propositions for a new future
No full textPurpose: In 2001, the Accounting, Auditing & Accountability Journal (AAAJ) published a special issue entitled “Managing, measuring and reporting intellectual capital for the new millennium”. After 20 years, we revisit the eight articles in this special issue to trace early developments in interdisciplinary intellectual capital (IC) accounting research, link these developments to the current state of play, and set out an agenda for future research. The paper aims to discuss this issue. Design/methodology/approach: This paper, written reflectively, includes an impact assessment of the articles using citation analysis and a thematic framing of the prominent issues they discussed. We critically reflect on the status of these eight foundational papers after 20 years, before presenting propositions for a multidisciplinary IC research future. Findings: We find that IC research needs to extend beyond organisational boundaries to help improve human rights, human dignity and the human condition as part of the wider interdisciplinary accounting project. We argue that fifth stage IC research can assist because it explores beyond organisational boundaries and helps address the wicked problems of the world. Research limitations/implications: This paper only investigates the themes found in the AAAJ special issue. However, the implications for researchers are intended to be transformational because, to go forward and help resolve the material issues facing society and the planet, researchers need to move from being observers to participants. Originality/value: We argue that IC researchers must embrace both interdisciplinary and multidisciplinary IC research. This requires IC researchers to reflect on what they are trying to achieve and which issues facing the planet are material
External Intellectual Capital Reporting: Contemporary Evidence from Hong Kong and Australia
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Social reports of an Italian provincial government: a longitudinal analysis
Full text linkPurpose: This paper aims to examine the non-financial information disclosed in social reports by an Italian provincial government over time to determine its relevance, contribution and evolution. Design/methodology/approach: Through a case study analysis, the authors examine 10 years of social reports by one “best practice” Italian provincial government. The authors use content analysis to quantify the level of social and environmental disclosures and use a coding instrument based on the GRI guidelines. The authors use legitimacy theory as a framework. Findings: The level of disclosure increased over the 10-year period, and the type of disclosures became more detailed. However, many of the economic, social and environmental elements set out in the Global Reporting Initiative (GRI) guidelines were not disclosed. Moreover, the social report was contingent on a few key factors. The authors find that there has been a decline in interest in social reports by local governments in Italy, suggesting that voluntary disclosure was perhaps a fad that no longer is of interest in Italian local government. Research limitations/implications: This research is one case study so the findings are not generalisable. The findings suggest that there is a need for regulation in non-financial information disclosures, as the disclosures in the case study organisation were very much at the discretion of the organisation. This has implications for policymakers. Originality/value: Unlike prior studies, this study takes a longitudinal approach to voluntary disclosure of non-financial information and focusses on the under-explored context of public sector organisations
Understanding and Exploiting Intellectual Capital Grounding Regional Development: Framework and Metrics
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