Available evidence indicates that identity fraud is a significant risk to organisations. Despite this, a lack of research exists on the role of performance measurement and costing systems in supporting organisational responses to this problem. This paper presents exploratory evidence on the...

This paper examines how organisations are responding to the threat of identity fraud and the challenges that they face in doing so. Quantitative data were collected from 29 Australian organisations. The majority of organisations sampled emphasised the 'anticipation' of identity fraud and, in...

Purpose – This study tests the conjectured performativity of Intellectual Capital (IC) from the perspective of sell-side analysts, a type of actors who consumes and creates IC information and in whose practice IC information plays a significant role.Design/methodology/approach – The...

The field of intellectual capital (IC) has witnessed rapid growth in recent times, with a range of IC measurement and reporting models being developed by academics, consultants and practitioners. Despite widespread pronouncements that businesses report their IC, and increasingly regulatory...

Recent corporate scandals such as Enron, WorldCom and James Hardie have both made stakeholders dissatisfied with corporate financial accountability and increased calls for greater corporate transparency. In response, companies are increasing the amount on voluntary disclosures to inform...