... can be contacted 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...

... voluntarily disclose IC (Bozzolan et al., 2006 ; Li et al., 2008). An example of this trend is found in Australian research. Australia lacks an ICD standard (Sujan and Abeysekera, 2007) and so the majority of ICD is voluntary, making it an interesting research site. Published studies...

... (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...

... 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 All aspects of human life...

... 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...

..., 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...

... no generalisation can be implied. Originality/value Few studies have reviewed, in the public sector, BSC practices, particularly for local governments. James Guthrie can be contacted at: J.Guthrie@econ.usyd.edu.au © Emerald Group Publishing Limited 2008 Balanced scorecard Australia Local...

... to examine voluntary disclosure of both IC and SE performance information. 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...

... Limited 2007 Intellectual capital Disclosure Internet Hospitals Private 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...