IDEAS home Printed from https://ideas.repec.org/a/ids/ijlica/v5y2008i1p48-62.html
   My bibliography  Save this article

Intellectual capital reporting media in an Australian industry

Author

Listed:
  • James Guthrie
  • Leanne Ward
  • Suresh Cuganesan

Abstract

This study uses content analysis to investigate Intellectual Capital Reporting (ICR) by companies within the Australian Food and Beverage Industry (AFBI). It focuses on the external reporting of a single industry and examines ICR across different reporting media: annual reports and corporate websites. It finds that the extent of reporting on intellectual capital by the sample companies is low and most of the disclosures are declarative in nature. Large discrepancies were found between companies on the format and location of disclosures within the reporting media. This lack of consistency makes comparisons across companies difficult. This finding highlights the need for an established and generally accepted framework for ICR to enable credibility, measurability and comparability. The finding that corporate websites reported less ICR information than the annual reports is inconsistent with previous studies in relation to CSR. It appears that companies within the AFBI may not fully realise the benefits of websites for communicating ICR information.

Suggested Citation

  • James Guthrie & Leanne Ward & Suresh Cuganesan, 2008. "Intellectual capital reporting media in an Australian industry," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 5(1), pages 48-62.
    • Handle: RePEc:ids:ijlica:v:5:y:2008:i:1:p:48-62
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=18882
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Cuganesan, Suresh & Guthrie, James & Ward, Leanne, 2010. "Examining CSR disclosure strategies within the Australian food and beverage industry," Accounting forum, Elsevier, vol. 34(3), pages 169-183.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijlica:v:5:y:2008:i:1:p:48-62. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=86 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.