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Keywords: Australia
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Journal Articles
Dealing with an ageing workforce: current and future implications
Available to Purchase
Journal of Human Resource Costing & Accounting (2011) 15 (3): 174–195.
Published: 06 September 2011
... at: john.dumay@sydney.edu.au © Emerald Group Publishing Limited 2011 Australia Ageing workforce Demographics Human capital Knowledge management Public sector Government business enterprise Like many other public sectors in the developed world, the Australian public sector (APS) is fast...
Journal Articles
Labour cost disclosures: have IFRSs made a difference?
Available to Purchase
Journal of Human Resource Costing & Accounting (2011) 15 (2): 127–146.
Published: 28 June 2011
... (IFRSs) in Australia. Design/methodology/approach An archival empirical approach is taken. Data are sampled for 160 listed companies in Australia over seven years covering Australian GAAPs (2003‐2005) and Australian IFRSs (2006‐2009) periods. To measure disclosures, a classification and count is made...
Journal Articles
Firm characteristics and intellectual capital disclosure by Australian companies
Available to Purchase
Journal of Human Resource Costing & Accounting (2011) 15 (2): 102–126.
Published: 28 June 2011
... capital Voluntary disclosure Australia Content analysis Australia is shifting towards a knowledge‐based economy. It rates around Tenth of organization of economic cooperation and development nations for investment in knowledge (Wood, 2003). High technology and knowledge‐based companies...
Journal Articles
Intellectual capital performance in the banking sector: An assessment of Australian owned banks
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Journal of Human Resource Costing & Accounting (2010) 14 (2): 151–170.
Published: 29 June 2010
... that examines the relationship of VAIC™ and the size of the firms for Australian owned banks in Australia. Mahesh Joshi can be contacted at: mahesh.joshi@rmit.edu.au © Emerald Group Publishing Limited 2010 Intellectual capital Human capital Banking Australia In the last two decades...
Journal Articles
Disclosing improvements in human capital: comparing results to the rhetoric
Available to Purchase
Journal of Human Resource Costing & Accounting (2010) 14 (1): 70–97.
Published: 06 April 2010
... responsibility (CSR) reports, newsletters, annual reports, and other publicly available information, with an emphasis on media reports. The case study organisation is Westpac Bank (Australia), chosen because of the transformation in its approach to HC management since 2001 and its reputation as a global leader...
Journal Articles
Assessing the reporting of stakeholder reciprocity in the Australian banking industry
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Journal of Human Resource Costing & Accounting (2008) 12 (2): 85–101.
Published: 27 June 2008
..., especially in Australia. In addition, the important aspect of stakeholder reciprocity, where not only stakeholder satisfaction but also their contribution to the organisation is evaluated and reported, has not been examined. This study aims to examine both of these issues. Design/methodology/approach...
Journal Articles
Italian and Australian local governments: balanced scorecard practices. A research note
Available to Purchase
Journal of Human Resource Costing & Accounting (2008) 12 (1): 4–13.
Published: 04 April 2008
..., 2004). The “legislative renewal process” was defined in law and applied to all public sector organisations. Similarly, in Australia, the powerful effects of NPM reforms have been established over the past decades with significant potential to impact further all levels of government, including local...
Journal Articles
Legitimation strategies in Australian mining extended performance reporting
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Journal of Human Resource Costing & Accounting (2007) 11 (3): 156–177.
Published: 02 October 2007
... at: J.Guthrie@econ.usyd.edu.au © Emerald Group Publishing Limited 2007 Australia Mining industry Economic sustainability Reports It has long been recognised that social institutions, including business organisations, have no inherent right to operate (Shocker and Sethi, 1974). Society may...
Journal Articles
Is communicating intellectual capital information via the internet viable?: Case of Australian private and public hospitals
Available to Purchase
Journal of Human Resource Costing & Accounting (2007) 11 (1): 53–78.
Published: 10 April 2007
... hospitals Australia Prompted by growing community usage and activity, and a self‐realization the internet offers a viable and productive dissemination portal, firms and organizations increasingly supply information to address the information needs of a wider set of widely dispersed stakeholders via...
