메뉴 건너뛰기




Volumn 5, Issue 1, 2008, Pages 48-62

Intellectual capital reporting media in an Australian industry

Author keywords

Content analysis; ICR; ICR framework; Intellectual Capital Reporting; Reporting media

Indexed keywords


EID: 46349088051     PISSN: 14794853     EISSN: 14794861     Source Type: Journal    
DOI: 10.1504/IJLIC.2008.018882     Document Type: Article
Times cited : (16)

References (51)
  • 1
    • 25844521441 scopus 로고    scopus 로고
    • The development of corporate websites and implications for ethical, social and environmental reporting through these media
    • Scotland
    • Adams, C. and Frost, G. (2004) 'The development of corporate websites and implications for ethical, social and environmental reporting through these media', The Institute of Chartered Accountants of Scotland, Scotland.
    • (2004) The Institute of Chartered Accountants of Scotland
    • Adams, C.1    Frost, G.2
  • 2
    • 84986173648 scopus 로고    scopus 로고
    • Intellectual capital measurement and reporting: Establishing a practice in South African mining
    • April, K.A., Bosma, P. and Deglon, D. (2003) 'Intellectual capital measurement and reporting: Establishing a practice in South African mining', Journal of Intellectual Capital, Vol. 4, No. 2, pp.165-180.
    • (2003) Journal of Intellectual Capital , vol.4 , Issue.2 , pp. 165-180
    • April, K.A.1    Bosma, P.2    Deglon, D.3
  • 3
    • 0010423077 scopus 로고    scopus 로고
    • Australian Food and Grocery Council AFGC, 30 June, ACT
    • Australian Food and Grocery Council (AFGC) (2001) Environment Report 30 June, ACT.
    • (2001) Environment Report
  • 4
    • 24944495682 scopus 로고    scopus 로고
    • Australian Food and Grocery Council AFGC, 30 June, ACT
    • Australian Food and Grocery Council (AFGC) (2003) Annual Report, 30 June, ACT.
    • (2003) Annual Report
  • 5
    • 46349096016 scopus 로고    scopus 로고
    • Australian Food and Grocery Council AFGC, viewed 1 November 2004
    • Australian Food and Grocery Council (AFGC) (2004) http://www.afgc.org.au (viewed 1 November 2004).
    • (2004)
  • 6
    • 17144388741 scopus 로고    scopus 로고
    • Intellectual capital disclosures in Canadian corporations
    • Bontis, N. (2003) 'Intellectual capital disclosures in Canadian corporations', Journal of Human Resource Costing and Accounting, Vol. 7, No. 1, pp.9-20.
    • (2003) Journal of Human Resource Costing and Accounting , vol.7 , Issue.1 , pp. 9-20
    • Bontis, N.1
  • 7
    • 46349108304 scopus 로고    scopus 로고
    • Postcards from the edge
    • Australian Food and Grocery Council, Enviro 04 Conference Sydney, 29 March
    • Boulton, H. (2004) 'Postcards from the edge: Reports on sustainability in action', Australian Food and Grocery Council, Enviro 04 Conference Sydney, 29 March.
    • (2004) Reports on sustainability in action
    • Boulton, H.1
  • 8
    • 84986120909 scopus 로고    scopus 로고
    • Reporting intellectual capital in annual reports: Evidence from Ireland
    • Brennan, N. (2001) 'Reporting intellectual capital in annual reports: evidence from Ireland', Accounting, Auditing & Accountability Journal Vol. 14, No. 4, pp.423-436.
    • (2001) Accounting, Auditing & Accountability Journal , vol.14 , Issue.4 , pp. 423-436
    • Brennan, N.1
  • 9
    • 46349107697 scopus 로고    scopus 로고
    • Brennan, N. and Connell, B. (2000) 'Intellectual capital: Current issues and policy implications', Paper Presented at the 23rd Annual Congress of the European Accounting Association, Munich, 29-31 March.
    • Brennan, N. and Connell, B. (2000) 'Intellectual capital: Current issues and policy implications', Paper Presented at the 23rd Annual Congress of the European Accounting Association, Munich, 29-31 March.
  • 11
    • 0002623559 scopus 로고    scopus 로고
    • Legitimacy theory or managerial reality construction? Corporate social disclosure in Marks and Spencer Plc corporate reports, 1969-1997
    • Campbell, D.J. (2000) 'Legitimacy theory or managerial reality construction? Corporate social disclosure in Marks and Spencer Plc corporate reports, 1969-1997', Accounting Forum, Vol. 24, No. 1, pp.80-100.
    • (2000) Accounting Forum , vol.24 , Issue.1 , pp. 80-100
    • Campbell, D.J.1
  • 12
    • 46349105201 scopus 로고    scopus 로고
    • Corporate gloss obscures the hard facts: Social responsibility: Company information on social issues is often long on promises and short on details
    • 11 December, p
    • Crowe, R. (2001) 'Corporate gloss obscures the hard facts: Social responsibility: Company information on social issues is often long on promises and short on details', Financial Times, 11 December, p.18.
    • (2001) Financial Times , pp. 18
    • Crowe, R.1
  • 13
    • 27544463711 scopus 로고    scopus 로고
    • Intellectual capital-in-action and value creation
    • Cuganesan, S. (2005) 'Intellectual capital-in-action and value creation', Journal of Intellectual Capital, Vol. 6, No. 3, pp.357-373.
    • (2005) Journal of Intellectual Capital , vol.6 , Issue.3 , pp. 357-373
    • Cuganesan, S.1
  • 16
    • 33745382531 scopus 로고    scopus 로고
    • Foster's Group , 30 June
    • Foster's Group (2004) Annual Report, 30 June.
    • (2004) Annual Report
  • 17
    • 0000685375 scopus 로고
    • An analysis of the impact of corporate pollution disclosures included in the annual financial statements on investors' decisions'
    • Freedman, M. and Jaggi, B. (1986) 'An analysis of the impact of corporate pollution disclosures included in the annual financial statements on investors' decisions', Advances in Public Interest Accounting, Vol. 1, pp.193-212.
    • (1986) Advances in Public Interest Accounting , vol.1 , pp. 193-212
    • Freedman, M.1    Jaggi, B.2
  • 19
    • 85040420594 scopus 로고    scopus 로고
    • A survey of sustainability reporting practices of Australian reporting entities
    • Frost, G., Jones, S., Loftus, J. and Van der Laan, S. (2005) 'A survey of sustainability reporting practices of Australian reporting entities', Australian Accounting Review, Vol. 15, pp.89-95.
    • (2005) Australian Accounting Review , vol.15 , pp. 89-95
    • Frost, G.1    Jones, S.2    Loftus, J.3    Van der Laan, S.4
  • 20
    • 0142132619 scopus 로고    scopus 로고
    • Global Reporting Initiative GRI, Global Reporting Initiative, Amsterdam
    • Global Reporting Initiative (GRI) (2002) Sustainability Reporting Guidelines, Global Reporting Initiative, Amsterdam.
    • (2002) Sustainability Reporting Guidelines
  • 21
    • 84953586974 scopus 로고
    • Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure
    • Gray, R., Kouhy, R. and Lavers, S. (1995) 'Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure', Accounting, Auditing and Accountability, Vol. 18, No. 2, pp.47-77.
    • (1995) Accounting, Auditing and Accountability , vol.18 , Issue.2 , pp. 47-77
    • Gray, R.1    Kouhy, R.2    Lavers, S.3
  • 22
    • 84986099166 scopus 로고    scopus 로고
    • The management, measurement and the reporting of intellectual capital
    • Guthrie, J. (2001) 'The management, measurement and the reporting of intellectual capital', Journal of Intellectual Capital, Vol. 2, No. 1, pp.27-41.
    • (2001) Journal of Intellectual Capital , vol.2 , Issue.1 , pp. 27-41
    • Guthrie, J.1
  • 23
    • 84954797210 scopus 로고
    • Corporate social reporting: A rebuttal of legitimacy theory
    • Guthrie, J. and Parker, L.D. (1989) 'Corporate social reporting: A rebuttal of legitimacy theory', Accounting and Business Research, Vol. 19, No. 76, pp.343-351.
    • (1989) Accounting and Business Research , vol.19 , Issue.76 , pp. 343-351
    • Guthrie, J.1    Parker, L.D.2
  • 24
    • 0001106376 scopus 로고
    • Corporate social disclosure practice: A comparative international analysis
    • Guthrie, J. and Parker, L.D. (1990) 'Corporate social disclosure practice: A comparative international analysis', Advances in Public Interest Accounting, Vol. 3, pp.159-176.
    • (1990) Advances in Public Interest Accounting , vol.3 , pp. 159-176
    • Guthrie, J.1    Parker, L.D.2
  • 25
    • 84986170761 scopus 로고    scopus 로고
    • Intellectual capital: Australian annual reporting practices
    • Guthrie, J. and Petty, R. (2000) 'Intellectual capital: Australian annual reporting practices', Journal of Intellectual Capital, Vol. 1, Nos. 2-3, pp.241-251.
    • (2000) Journal of Intellectual Capital , vol.1 , Issue.2-3 , pp. 241-251
    • Guthrie, J.1    Petty, R.2
  • 26
    • 46349108655 scopus 로고    scopus 로고
    • Guthrie, J., Petty, R., Ferrier, F. and Wells, R. (1999) 'There is no accounting for intellectual capital in Australia: A review of annual reporting practices and the internal measurement of intangibles within Australian organisations', Paper Presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, Amsterdam, June.
    • Guthrie, J., Petty, R., Ferrier, F. and Wells, R. (1999) 'There is no accounting for intellectual capital in Australia: A review of annual reporting practices and the internal measurement of intangibles within Australian organisations', Paper Presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, Amsterdam, June.
  • 27
    • 84986077403 scopus 로고    scopus 로고
    • Sunrise in the knowledge economy: Managing, measuring and reporting intellectual capital
    • Guthrie, J., Petty, R. and Johanson, U. (2001) 'Sunrise in the knowledge economy: Managing, measuring and reporting intellectual capital', Accounting, Auditing and Accountability Journal, Vol. 14, No. 4, pp.365-382.
    • (2001) Accounting, Auditing and Accountability Journal , vol.14 , Issue.4 , pp. 365-382
    • Guthrie, J.1    Petty, R.2    Johanson, U.3
  • 28
    • 46349097531 scopus 로고    scopus 로고
    • Intellectual capital reporting and a user perspective: Contemporary investigations into Australia and Hong Kong
    • The Institute of Chartered Accountants of Scotland, Scotland
    • Guthrie, J., Petty, R. and Ricceri, F. (2006) 'Intellectual capital reporting and a user perspective: Contemporary investigations into Australia and Hong Kong', Research Monograph, The Institute of Chartered Accountants of Scotland, Scotland.
    • (2006) Research Monograph
    • Guthrie, J.1    Petty, R.2    Ricceri, F.3
  • 29
    • 84986076313 scopus 로고    scopus 로고
    • Using content analysis as a research method to inquire into intellectual capital reporting
    • Guthrie, J., Petty, R., Yongvanich, K. and Ricceri, F. (2004) 'Using content analysis as a research method to inquire into intellectual capital reporting', Journal of Intellectual Capital, Vol. 5, No. 2, pp.282-293.
    • (2004) Journal of Intellectual Capital , vol.5 , Issue.2 , pp. 282-293
    • Guthrie, J.1    Petty, R.2    Yongvanich, K.3    Ricceri, F.4
  • 30
    • 46349097968 scopus 로고    scopus 로고
    • BRW 1000
    • IBIS World , November, p
    • IBIS World (2004a) 'BRW 1000', Business Review Weekly, 11-17 November, p.114.
    • (2004) Business Review Weekly , vol.11-17 , pp. 114
  • 31
    • 46349107565 scopus 로고    scopus 로고
    • IBIS World (2004b) 'Top 500', Business Review Weekly, 29 April-19 May, pp.33-73.
    • IBIS World (2004b) 'Top 500', Business Review Weekly, 29 April-19 May, pp.33-73.
  • 35
    • 84986014466 scopus 로고    scopus 로고
    • Intellectual capital at the crossroads: Managing, measuring, and reporting of IC
    • Marr, B. and Chatzkel, J. (2004) 'Intellectual capital at the crossroads: Managing, measuring, and reporting of IC', Journal of Intellectual Capital, Vol. 5, No. 2, pp.224-229.
    • (2004) Journal of Intellectual Capital , vol.5 , Issue.2 , pp. 224-229
    • Marr, B.1    Chatzkel, J.2
  • 36
    • 33745382531 scopus 로고    scopus 로고
    • National Foods , 30 June
    • National Foods (2004) Annual Report, 30 June.
    • (2004) Annual Report
  • 37
    • 0000905963 scopus 로고    scopus 로고
    • Managing public impressions: Environmental disclosures in annual reports
    • Neu, D., Warsame, H. and Pedwell, K. (1998) 'Managing public impressions: Environmental disclosures in annual reports', Accounting, Organisations and Society, Vol. 25, No. 3, pp.265-282.
    • (1998) Accounting, Organisations and Society , vol.25 , Issue.3 , pp. 265-282
    • Neu, D.1    Warsame, H.2    Pedwell, K.3
  • 38
    • 19944420875 scopus 로고    scopus 로고
    • IC reporting in Spain: A comparative view
    • Ordonez de Pablos, P. (2003) 'IC reporting in Spain: A comparative view', Journal of Intellectual Capital, Vol. 4, No. 1, pp.61-81.
    • (2003) Journal of Intellectual Capital , vol.4 , Issue.1 , pp. 61-81
    • Ordonez de Pablos, P.1
  • 39
    • 84986018647 scopus 로고    scopus 로고
    • Intellectual capital literature review: Measurement, reporting and management
    • Petty, R. and Guthrie, J. (2000) 'Intellectual capital literature review: Measurement, reporting and management', Journal of Intellectual Capital, Vol. 1, No. 2, pp.155-176.
    • (2000) Journal of Intellectual Capital , vol.1 , Issue.2 , pp. 155-176
    • Petty, R.1    Guthrie, J.2
  • 40
    • 0001232952 scopus 로고
    • Determinants of corporate social responsibility disclosure: An application of stakeholder theory
    • Roberts, R. (1992) 'Determinants of corporate social responsibility disclosure: An application of stakeholder theory', Accounting, Organisations and Society, Vol. 17, No. 6, pp.595-612.
    • (1992) Accounting, Organisations and Society , vol.17 , Issue.6 , pp. 595-612
    • Roberts, R.1
  • 48
    • 84986038226 scopus 로고    scopus 로고
    • The content and disclosure of Australian corporate environmental policies
    • Tilt, C.A. (2001) 'The content and disclosure of Australian corporate environmental policies', Accounting, Auditing and Accountability Journal, Vol. 14, No. 2, pp.190-212.
    • (2001) Accounting, Auditing and Accountability Journal , vol.14 , Issue.2 , pp. 190-212
    • Tilt, C.A.1
  • 50
    • 49049139717 scopus 로고
    • An evaluation of environmental disclosures made in corporate annual reports
    • Wiseman, J. (1982) 'An evaluation of environmental disclosures made in corporate annual reports', Accounting Organisations and Society, Vol. 7, No. 1, pp.53-63.
    • (1982) Accounting Organisations and Society , vol.7 , Issue.1 , pp. 53-63
    • Wiseman, J.1
  • 51
    • 84874145681 scopus 로고
    • Comparison of CSR information disclosure media used by Canadian firms
    • Zeghal, D. and Ahmed, S.A. (1990) 'Comparison of CSR information disclosure media used by Canadian firms', Accounting, Auditing and Accountability Journal, Vol. 3, No. 1, pp.38-53.
    • (1990) Accounting, Auditing and Accountability Journal , vol.3 , Issue.1 , pp. 38-53
    • Zeghal, D.1    Ahmed, S.A.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.