Journal of Human Resource Costing & Accounting: Volume 12 Issue 1

Italian and Australian local governments: balanced scorecard practices. A research note

Federica Farneti, James Guthrie

New public management changes in both the Australian and Italian government sectors have affected their modus operandi. This research aims to illustrate how the balanced scorecard…

Enhanced business reporting: international trends and possible policy directions

Christina Boedker, Jan Mouritsen, James Guthrie

This paper seeks to examine contemporary trends in enhanced business reporting (EBR) and the development of a policy agenda for EBR. The paper aims to build on a submission to the…

Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value”

Rosalind H. Whiting, James C. Miller

The paper's purpose is to describe the extent and type of voluntary disclosure of intellectual capital (IC) in New Zealand, and to test for a relationship between “hidden value”…

An explanation of human capital disclosure from the resource‐based perspective

Subhash Abhayawansa, Indra Abeysekera

Although the importance of human capital (HC) in firm value creation is firmly established in the literature, the level of emphasis placed on human capital disclosure (HCD) by…