... their careers in Australia. Extant literature has revealed significant gaps between policies for skilled migration proposed by governments in developed countries and the response to policies by organizations in those countries. By employing the theories of habitus, disembedding, sensemaking and acculturation...

... Emerald Publishing Limited Licensed re-use rights only Australia Reputation Banking Integrated reporting Impression management Social capital This paper presents the continuation of a case study by Beck et al. (2017) on an Australian bank during the period 2004–2013...

...) and which cannot be conceived of as an object, but as a process (Arenas and Lavanderos, 2008 ; Bontis, 1998). Australia Intellectual capital Public sector Intellectual Capital Management Intellectual Capital Statements Public sector knowledge management As evident in Table I , ICM tools...

... reports of Australian Financial Sector companies. Findings The value creation capability of financial sector in Australia is highly influenced by human capital. About two thirds of the sample companies have very low levels of intellectual capital efficiency. The performance of various components...

... development Corporate sustainability Property and construction sector Critical management studies Ostensive Performative Australia The purpose of this paper is to utilise the growing body of literature advocating for a more critical stance to the study of intellectual capital (IC) as a way...

...Mahesh Joshi; Dharminder Singh Ubha; Jasvinder Sidhu Purpose The purpose of this paper is to investigate and compare the voluntary reporting of intellectual capital (IC) by the top 20 software and technology sector companies in a developing nation, India, and a developed nation, Australia...

... of OLS regression. Originality/value This paper presents the first study of the IC relationship with firm performance in Australia. Inconclusive results from prior studies in developing countries suggested the need for a study from a developed country such as Australia. The paper is also the first...

... at an organisational level and allows for the understanding of how actors mobilise IC and how it is connected to the organisation. Intellectual capital Research Australia The purpose of this paper is to discuss the use of a critical research perspective in the development of research in the field...

... examines ICR and IC frameworks in the context of the NFP sector. Few prior studies consider this sector. Intellectual capital Annual reports Non‐profit organizations Australia Health services sector The ARCBS, a non‐profit division of the Australian Red Cross, has a key responsibility...

... a better overall platform that is understandable to managers, creditors, investors, and public institutions. © Emerald Group Publishing Limited 2009 Accounting standards Corporate governance Intangible assets Australia Hong Kong It is important to note that only the changes...

... theory Intangible assets Australia The concept of intellectual capital (IC) is based on the wide recognition that organisational knowledge needs to be managed (Mouritsen and Larsen, 2005) and that technology has allowed for greater dissemination of this knowledge (Meritum Project, 2002...

... those systems. © Emerald Group Publishing Limited 2008 Human capital Financial markets Australia Hong Kong Human capital (HC) analysis appears to be relevant to a complex economy. As Senge (2000 , cited in Beer and Nohria, 2000, p. 16) noted, the traditional linear view...

... institutions Australia Hong Kong Changes in the pressures on the finance industry to move beyond the trend to commoditization in their products and services have generated a need for superior intangibles analysis. High profile corporate collapses, such as Enron in the USA and HIH in Australia, have...

... performance reporting for the Institute of Chartered Accountants in Australia; Chua, 2005 .) In Australia there is no legal or GAAP requirement for public companies to produce end‐of‐year financial reports with information relating to intellectual capital, nor are they obliged to committed disclosures...

... capital Disclosure Share prices Stock exchanges Australia The aim of this paper is to examine whether the disclosure of intellectual capital elements through “price sensitive” disclosures to the Australian Stock Exchange (ASX) has an effect on the short‐term share price of a firm. To achieve...

... in Sri Lanka. It then compares these findings with a similar study undertaken in Australia during the same period. Findings The findings in this paper highlight the need for a uniform ICR definition and a reporting framework that provides comparative and consistent reporting under the auspices...

...James Guthrie; Richard Petty; Federica Ricceri Purpose The purpose of this paper is to investigate the voluntary reporting of intellectual capital (IC) by listed companies in Australia and Hong Kong and to evaluate size, industry and time effects on IC disclosure levels. Design/methodology...

... Committee (IASC) and the Australian Conceptual framework, since SMAC defines assets using the criterion of ownership of the asset, while others define assets using the criterion of control over the asset (CPA Australia, 2000 , pp. 49‐69; IAS 38, 1998). This diversity of definitions highlight the need...

... strategic and forward‐looking perspective, highlighting the importance of intangible, largely human, assets (CIPD, 2004). © Emerald Group Publishing Limited 2005 Intellectual capital Knowledge management Management consultancy Research methods Project teams Australia Intellectual...

... marketplace. While such issues may appear obvious, how many economies have actually responded effectively to these challenges? This paper first examines the concept of a knowledge‐based economy and then evaluates the relative performance of Australia across a profile of key knowledge‐based performance...