Intellectual capital reporting by the New Zealand local government sector

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dc.contributor.authorSchneider, Annika Barbara Sabine
dc.contributor.authorSamkin, Grant
dc.date.accessioned2008-12-16T00:06:24Z
dc.date.available2008-12-16T00:06:24Z
dc.date.issued2007-06
dc.description.abstractThis paper assesses the extent and quality of intellectual capital disclosures in the annual reports of the New Zealand local government sector. This paper makes use of an Intellectual Capital Disclosure index constructed through a participatory stakeholder consultation process to develop a disclosure index which measures the extent and quality intellectual capital reporting in the 2004/2005 annual reports of 82 local government authorities in New Zealand. The final index comprised 26 items divided into three categories: internal capital, external capital and human capital. The results indicate that the reporting of intellectual capital by local government authorities is mixed. The most frequently reported items were joint ventures/business collaborations and management process, while the least reported were intellectual property and licensing agreements. The most reported category of intellectual capital was internal capital, followed by external capital and human capital. The result identify a number intellectual capital items whose reporting could be improved to meet stakeholder disclosure expectations. In the internal capital category this included the disclosure of intellectual property. In the external capital category disclosure concerning ratepayer demographics and licensing agreements could be improved. While the disclosure of most items in the human capital category could be improved, particular attention should be given to disclosure of entrepreneurial innovativeness and vocational qualifications.en_US
dc.format.mimetypeapplication/pdf
dc.identifier.citationSchneider, A. & Samkin, G. (2007). Intellectual capital reporting by the New Zealand local government sector. (Department of Accounting Working Paper Series, Number 95). Hamilton, New Zealand: University of Waikato.en_US
dc.identifier.issn1177-7230
dc.identifier.urihttps://hdl.handle.net/10289/1670
dc.language.isoen
dc.publisherWaikato Management Schoolen_NZ
dc.relation.isPartOfDepartment of Accounting Working Paper Seriesen_NZ
dc.relation.ispartofseriesDepartment of Accounting Working Paper Series
dc.subjectaccountabilityen_US
dc.subjectintellectual capitalen_US
dc.subjectvoluntary disclosureen_US
dc.subjectannual reportsen_US
dc.subjectNew Zealanden_US
dc.subjectlocal authoritiesen_US
dc.subjectpublic benefit entitiesen_US
dc.subjectstakeholder consultation processen_US
dc.subjectdisclosure indexen_US
dc.titleIntellectual capital reporting by the New Zealand local government sectoren_US
dc.typeWorking Paperen_US
pubs.elements-id53430
uow.relation.series95
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