1887

oa Journal of Economic and Financial Sciences - Narrative reporting of intellectual capital by the New Zealand local government sector

Volume 2, Issue 2
  • ISSN : 1995-7076

 

Abstract

This exploratory study investigates the extent to which 82 New Zealand local government authorities report intellectual capital in their annual reports. A disclosure index, constructed with the assistance of a 14-member local government stakeholder panel, was applied to the annual reports as part of a content analysis. Findings indicate that the overall level of intellectual capital disclosure was varied, with the majority of disclosures being narrative in nature. Findings also indicate that despite a significant portion of total annual expenditure being attributed to employees/staff, the level of human capital reporting was low.

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/content/jefs/2/2/EJC139134
2008-10-01
2017-03-23

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