Increasingly, researchers in the field of Intellectual capital (IC) need to be able to justify the specific research methods they use in the collection of the empirical data that they examine to support opinions regarding the merit of different approaches to managing and reporting Intellectual...

Recently there has been increased interest in sustainable development and sustainability reporting. This study conducts content analysis to examine, ex post, whether the sample companies' voluntary sustainability reporting within their annual reports represents attempts to gain, maintain or...

Over the past two decades, the reporting frameworks used within the public sectors of a wide variety of jurisdictions have undergone significant change. Much of this change has arguably been relatively incremental, resulting in reporting frameworks still being cast in highly traditional form. At...

Internationally, there is growing awareness of the environmental and social impacts of the business activities of organizations. This awareness was heightened by the 1987 report Our Common Future by the World Commission on Environment and Development (WCED, 1987). In order to address the...

This study proposes a framework for classifying BSC into three different usage types and this is used to examine BSC usage among the Stock Exchange of Thailand (SET) listed companies, perceived benefits gained, and effects on financial performance. So far, there is little published evidence on...

Purpose – The purpose of this paper is to provide a descriptive analysis of Balanced Scorecard (BSC) usage among companies on the Thai stock exchange; and to assess the performance effects of this BSC use.Design/methodology/approach – Sample organisations were surveyed through a questionnaire...