Purpose – The aim of this paper is to review the use of content analysis as a research method in understanding social and environmental accounting (SEA) and to examine current contemporary foci of this research tradition. Further, seeks to examine several research method issues relating to the...

Purpose – This paper seeks to discuss how an environmental change for an organisation can be a catalyst for the take‐up of intellectual capital (IC). In particular, it uses Laughlin's “colonizing” model of organisational change to understand the catalyst for change, being an ageing...

Purpose – It has long been recognised that social institutions, including business organisations, must obtain social approval for their continued operations. Recently, economic performance and social and environmental (SE) performance have become increasingly important issues of interest to...

Purpose – This paper seeks to examine contemporary trends in enhanced business reporting (EBR) and the development of a policy agenda for EBR. The paper aims to build on a submission to the US Securities and Exchange Commission (US SEC) advisory committee on improvements to financial...

Purpose – New public management changes in both the Australian and Italian government sectors have affected their modus operandi . This research aims to illustrate how the balanced scorecard (BSC) has been used in both Italian and Australian local government organisations (LGO), focusing on...

Purpose – The purpose of this paper is to pay tribute to several of the ideas of Jan‐Erik Gröjer by reviewing and critiquing the field of Human Competence Accounting (HCA) since his Accounting, Auditing & Accountability Journal review article in 1998.Three research questions he posed in...

Purpose – The purpose of this paper is to review and synthesise current knowledge on the importance of intellectual capital (IC) information to the capital market. Design/methodology/approach – The paper is by way of literature review. It reviews the empirical research literature from...

Purpose – This paper aims to understand how managers in an Australian financial institution coordinated different organisational actions for the management of the work health of employees, by adopting “work‐life balance” initiatives. Design/methodology/approach – The paper uses a...

The disclosure of information on organisational knowledge resources and related knowledge management (KM) activities in annual reports has become a much debated issue within the intellectual capital (IC) discourse. This paper discusses the disclosure of IC information, and in particularly human...