Purpose – To examine how the performance of organisations in managing and utilising their human resources is disclosed through key performance indicator (KPI) reporting. Design/methodology/approach – Utilises intellectual capital (IC) and corporate social responsibility (CSR)/stakeholder...

Purpose – Companies are increasing the amount of their voluntary disclosures to inform stakeholders about organisational performance. Despite criticism that these are simply “public relations” exercises, there has been little formal evaluation of stakeholder reporting, especially in...

Purpose – Drawing on the concept of intellectual capital (IC) as a complex web of intangible resources, this paper seeks to outline a method for making sense of IC utilising narratives, numbers and visualisations. Design/methodology/approach – The paper details the use of organisational...

Purpose – This paper investigates the inter‐relationships between different components of intellectual capital (IC) and value creation. Design/methodology/approach – A single in‐depth case‐study of an innovation project within an Australian financial services firm (“TransactCo”) is...

Purpose – The purpose of this paper is to develop and apply a framework that examines the effectiveness and efficiency of managing knowledge in organizations for competitive advantage. Design/methodology/approach – Reviews knowledge management and strategic cost management literatures to...

Purpose – The purpose of this paper is to investigate how accounting and supply function specialists shape controls in collaborative supply networks (CSNs) and how both might co‐evolve. Design/methodology/approach – This paper is a case study of an Australian metal manufacturer...

Purpose – The purpose of this research is to examine the role of accounting numbers in one organisation's attempts to enact and calculate customer intimacy, given renewed interest in organisation‐customer relationships. Design/methodology/approach – The paper utilises actor‐network...

Purpose – The first aim of this paper is to present the methods developed by one of the co‐authors to render visible the complexity of intellectual capital (IC). These were developed to make relationships between IC elements and value creation accessible to managers seeking to act on IC. The...

Explores the possibilities that accounting could become a resource in a movement towards fairer and more just societies. Considers specifically the ways in which mainstream management accounting textbooks, as tools of management accounting education, have the effect of encouraging students of...

Purpose The purpose of this paper is to outline an agenda for researching the relationship between technology-enabled networks – such as social media and big data – and the accounting function. In doing so, it links the contents of an unfolding area research with the papers published in this...