Narrative reporting of intellectual capital by the New Zealand local government sector
Journal of Economic and Financial Sciences
| Field | Value | |
| Title | Narrative reporting of intellectual capital by the New Zealand local government sector | |
| Creator | Schneider, Annika Samkin, Grant | |
| Description | 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. | |
| Publisher | AOSIS | |
| Date | 2008-10-31 | |
| Identifier | 10.4102/jef.v2i2.350 | |
| Source | Journal of Economic and Financial Sciences; Vol 2, No 2 (2008); 115-138 2312-2803 1995-7076 | |
| Language | eng | |
| Relation |
The following web links (URLs) may trigger a file download or direct you to an alternative webpage to gain access to a publication file format of the published article:
https://jefjournal.org.za/index.php/jef/article/view/350/432
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