Intellectual capital reporting: a human capital focus

Suresh Cuganesan; Nigel Finch; Tyrone Carlin

Intellectual capital reporting: a human capital focus

Suresh Cuganesan, Nigel Finch, Tyrone Carlin

Macquarie Graduate School of Management

Research output: Chapter in Book/Report/Conference proceeding › Conference proceeding contribution › peer-review

Abstract

Within the field of intellectual capital), human capital has received significant emphasis. This paper examines the reporting of human capital performance in the Australian banking sector, a context where human capital is important to competitive advantage. Utilising Sveiby's (1997) Intangible Assets Monitor, a content analysis is performed of annual and special purpose reports. The paper finds significant diversity in levels and focus of human capital reporting and significant reporting that exhibited corporate social responsibility-stakeholder concerns. These findings have implications for policy and research in terms of extended performance reporting.

Original language	English
Title of host publication	Proceedings of the Academy of Accounting and Financial Studies
Place of Publication	Jacksonville, FL
Publisher	Allied Academies
Pages	21-25
Number of pages	5
Volume	12
Publication status	Published - 2007
Event	Allied Academies International Conference - Jacksonville, FL Duration: 11 Apr 2007 → 14 Apr 2007

Conference

Conference	Allied Academies International Conference
City	Jacksonville, FL
Period	11/04/07 → 14/04/07

Cite this

@inproceedings{695b78ce1f9341a89b3572d4addeb832,

title = "Intellectual capital reporting: a human capital focus",

abstract = "Within the field of intellectual capital), human capital has received significant emphasis. This paper examines the reporting of human capital performance in the Australian banking sector, a context where human capital is important to competitive advantage. Utilising Sveiby's (1997) Intangible Assets Monitor, a content analysis is performed of annual and special purpose reports. The paper finds significant diversity in levels and focus of human capital reporting and significant reporting that exhibited corporate social responsibility-stakeholder concerns. These findings have implications for policy and research in terms of extended performance reporting.",

author = "Suresh Cuganesan and Nigel Finch and Tyrone Carlin",

year = "2007",

language = "English",

volume = "12",

pages = "21--25",

booktitle = "Proceedings of the Academy of Accounting and Financial Studies",

publisher = "Allied Academies",

address = "United States",

note = "Allied Academies International Conference ; Conference date: 11-04-2007 Through 14-04-2007",

}

TY - GEN

T1 - Intellectual capital reporting

T2 - Allied Academies International Conference

AU - Cuganesan, Suresh

AU - Finch, Nigel

AU - Carlin, Tyrone

PY - 2007

Y1 - 2007

N2 - Within the field of intellectual capital), human capital has received significant emphasis. This paper examines the reporting of human capital performance in the Australian banking sector, a context where human capital is important to competitive advantage. Utilising Sveiby's (1997) Intangible Assets Monitor, a content analysis is performed of annual and special purpose reports. The paper finds significant diversity in levels and focus of human capital reporting and significant reporting that exhibited corporate social responsibility-stakeholder concerns. These findings have implications for policy and research in terms of extended performance reporting.

AB - Within the field of intellectual capital), human capital has received significant emphasis. This paper examines the reporting of human capital performance in the Australian banking sector, a context where human capital is important to competitive advantage. Utilising Sveiby's (1997) Intangible Assets Monitor, a content analysis is performed of annual and special purpose reports. The paper finds significant diversity in levels and focus of human capital reporting and significant reporting that exhibited corporate social responsibility-stakeholder concerns. These findings have implications for policy and research in terms of extended performance reporting.

M3 - Conference proceeding contribution

VL - 12

SP - 21

EP - 25

BT - Proceedings of the Academy of Accounting and Financial Studies

PB - Allied Academies

CY - Jacksonville, FL

Y2 - 11 April 2007 through 14 April 2007

ER -

Intellectual capital reporting: a human capital focus

Abstract

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