Original Research
Narrative reporting of intellectual capital by the New Zealand local government sector
Journal of Economic and Financial Sciences | Vol 2, No 2 | a350 |
DOI: https://doi.org/10.4102/jef.v2i2.350
| © 2018 Annika Schneider, Grant Samkin
| This work is licensed under CC Attribution 4.0
Submitted: 01 July 2018 | Published: 31 October 2008
Submitted: 01 July 2018 | Published: 31 October 2008
About the author(s)
Annika Schneider, Herbert Mortan Accountants, New ZealandGrant Samkin, University of Waikato, New Zealand
Full Text:
PDF (303KB)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.
Keywords
intellectual capital; disclosure; local government; New Zealand; intellectual capital approach; narrative reporting
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