oa Journal of Economic and Financial Sciences - Narrative reporting of intellectual capital by the New Zealand local government sector
|Article Title||Narrative reporting of intellectual capital by the New Zealand local government sector|
|© Publisher:||University of Johannesburg|
|Journal||Journal of Economic and Financial Sciences|
|Affiliations||1 University of Waikato, New Zealand|
|Publication Date||Oct 2008|
|Pages||115 - 138|
|Keyword(s)||Disclosure, Intellectual capital, Intellectual capital approach, Local government, Narrative reporting and New Zealand|
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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