The Strategic Significance of Human Capital Information in Annual Reporting
Journal of Human Resource Costing & Accounting
ISSN: 1401-338X
Article publication date: 1 February 2004
Abstract
The disclosure of information on organisational knowledge resources and related knowledge management (KM) activities in annual reports has become a much debated issue within the intellectual capital (IC) discourse. This paper discusses the disclosure of IC information, and in particularly human capital information, in an Australian public sector organisation's annual reports. It contrasts and compares the case study organisation's internal IC management issues and practices with its external IC reporting practices. The empirical analysis demonstrates inconsistency between the organisation's internal IC management issues and practices and its external IC reporting practices. It shows that strategically important information about the organisation's management challenges, knowledge resources, KM activities and IC indicators was not disclosed to external stakeholders in the organisation's annual reports. The study exemplifies to external stakeholders the significance of the provision of information on IC and, in particular human capital, and highlights to public policy makers the relevance of extending existing reporting policies to incorporate disclosure requirements for organisations to include information on IC in annual reports.
Citation
BOEDKER, C., GUTHRIE, J. and CUGANESAN, S. (2004), "The Strategic Significance of Human Capital Information in Annual Reporting", Journal of Human Resource Costing & Accounting, Vol. 8 No. 2, pp. 7-22. https://doi.org/10.1108/eb029083
Publisher
:Emerald Group Publishing Limited
Copyright © 2004, Emerald Group Publishing Limited