Contents: Foreword by Leif Edvinsson / Introduction: welcome to the world of intellectual capital / John Dumay, Christian Nielsen and Morten Lund -- Part I Content Analysis -- 1. Investigating intellectual capital disclosure through content analysis: Reflections and suggestions for future...

Private sector and public sector organizations, including private listed companies, government departments, statutory authorities and government business enterprises are under increasing pressure to disclose information about the organization's interaction with the natural and physical...

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...

Purpose of this paper: The aim of this paper is to discuss using a case study approach, how an environmental change for an organisation can be a catalyst for the implementation of intellectual capital (IC) practice. In particular, it uses Laughlin's (1991) 'colonizing' model of organisational...

Recent years have witnessed a substancia increase in the reporting on social and environmental (SE) issues by major corporations (Gray, 2006). A recent trends indicates that organizations have move on from the terms 'social and environmental reporting', to the more vague term, 'sustainability'...

There is concern internationally regarding the social and environmental impact of organisations. This has led to an increase in social and environmental (SE) reporting by corporations.Prior research has paid little attention to SE reporting in the public sector. This study analyses voluntary...

In recent years there has been a substantial increase in reporting on social and environmental (SE) issues by major corporations (Gray, 2006). There has been relatively little research into public sector agencies' reporting of SE disclosures and little interest in ascertaining the views of...

The objective of this paper is to critique the modernization of an essential public service - Air Navigation Services (ANS) - since the early 1980s. The paper focuses on the changes to the financial management and accountability regimes of four Anglo-American ANS providers.Frederickson and Smith...

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...