Intellectual capital: Australian annual reporting practices

Intellectual capital: Australian annual reporting practices This study reports the results of an empirical examination of Australian annual reporting of intellectual capital. The findings suggest that the development of a model for reporting intangibles is piecemeal and not widely spread. The outcomes of our exploratory investigation are threefold. First, the key components of intellectual capital are poorly understood, inadequately identified, inefficiently managed, and not reported within a consistent framework when reported at all. Second, the main areas of intellectual capital reporting focus on human resources; technology and intellectual property rights; and organisational and workplace structure. Third, even in an Australian enterprise thought of as "best practice" in this regard, a comprehensive management framework for intellectual capital is yet to be developed, especially for collecting and reporting intellectual capital formation. In conclusion, Australian companies do not compare favourably with several European firms in their ability to measure and report their intellectual capital in the annual report. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Intellectual Capital Emerald Publishing

Intellectual capital: Australian annual reporting practices

Journal of Intellectual Capital, Volume 1 (3): 11 – Sep 1, 2000

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Publisher
Emerald Publishing
Copyright
Copyright © 2000 MCB UP Ltd. All rights reserved.
ISSN
1469-1930
DOI
10.1108/14691930010350800
Publisher site
See Article on Publisher Site

Abstract

This study reports the results of an empirical examination of Australian annual reporting of intellectual capital. The findings suggest that the development of a model for reporting intangibles is piecemeal and not widely spread. The outcomes of our exploratory investigation are threefold. First, the key components of intellectual capital are poorly understood, inadequately identified, inefficiently managed, and not reported within a consistent framework when reported at all. Second, the main areas of intellectual capital reporting focus on human resources; technology and intellectual property rights; and organisational and workplace structure. Third, even in an Australian enterprise thought of as "best practice" in this regard, a comprehensive management framework for intellectual capital is yet to be developed, especially for collecting and reporting intellectual capital formation. In conclusion, Australian companies do not compare favourably with several European firms in their ability to measure and report their intellectual capital in the annual report.

Journal

Journal of Intellectual CapitalEmerald Publishing

Published: Sep 1, 2000

Keywords: Company reports; Intangible assets; Europe; Australia

References

  • Intellectual capital: current issues and policy implications
    Brennan, N; Connell, B
  • Corporate social and environmental reporting a review of the literature and a longitudinal study of UK disclosure
    Gray, R.; Kouhy, R; Lavers, S
  • Intellectual capital literature review: measurement, reporting and management
    Petty, R; Guthrie, J

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