Grant Samkin

Intellectual capital reporting by the New Zealand local government sector

Purpose – The purpose of this paper is to assess the extent and quality of intellectual capital disclosures (ICDs) in the annual reports of the New Zealand local government sector.Design/methodology/approach – This paper makes use of an ICD 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, external and human capital.Findings – The results indicate that the reporting of intellectual capital by local government authorities is varied. The most reported items were joint ventures/business collaborations and management processes, while the least reported items were intellectual property and licensing agreements. The most reported category of intellectual capital was internal capital, followed by external capital. Human capital was th...

Accountability, narrative reporting and legitimation: The case of a New Zealand public benefit entity

Purpose - The purpose of this paper is to show how a major public benefit entity in New Zealand uses formal accountability mechanisms and informal reporting to justify its existence. The paper is premised on the view that the accountability relationship for public benefit entities is broader and more complex than the traditional shareholder-manager relationship in the private sector. Design/methodology/approach - This longitudinal single case study of the Department of Conservation (DOC) spans the period from its establishment in 1987 to June 2006. It involves the detailed examination of the narrative disclosures contained in the annual reports, including the Statement of Service Performance, over the period of the study. A number of controversial items that appeared in the printed media between 1 April 1987 and 30 June 2006 were traced through the annual reports to establish whether DOC used impression management techniques in its annual reports to gain, maintain and repair its organisational legitimacy. Findings - The analysis found that the annual report of a public benefit entity could play an important legitimising role. Using legitimacy theory, it is argued that assertive and defensive impression management techniques were used by DOC to gain, maintain and repair its organisational legitimacy in the light of extensive negative media publicity. Originality/value - This is one of the first studies to examine the relationship between narrative disclosures in annual reports and legitimacy in the public sector. The paper provides a valuable contribution to researchers and practitioners as it extends the understanding of how public benefit entities can make use of the narrative portions of the annual report when pursuing organisational legitimacy.

Changes in sustainability reporting by an African defence contractor: a longitudinal analysis

Purpose - The purpose of this paper is to establish the extent to which sustainability disclosures in a strategically important South African company have changed, in the light of the work by King. Design/methodology/approach - The paper takes the form of a content analysis of the sustainability reports of a single reporting entity, Denel (Pty) Ltd (Denel), the largest manufacturer of defence equipment in South Africa. The computer assisted textual analysis software programme CATPAC II™ was used to undertake the investigation. Findings - The paper finds that the emphasis of the sustainability reports changed each year over the period of the study. However, all the reports embody the principles and philosophical aspects of King (in 2002 and 2009). A year on year comparison of the 20 concepts identified as common to each data set over the period of the study found no substantial differences between them. This finding suggests an underlying consistency in their use by the prepares of the sustainability reports. Research limitations/implications - This research is limited to the analysis of the sustainability reports contained within Denels 2007 to 2011 annual reports. Practical implications - The use of research techniques such as those described in this paper has practical implications for future research. Where legislative requirement requires corporate social responsibility reports to be prepared by private and public sector entities, this technique would be especially useful to establish the similarities and differences between them. Differences and the extent of the differences will be of interest to stakeholders groups, preparers and researchers as they will indicate how organisations in the different sectors view sustainability. Originality/value - Although sustainability reporting has been the subject of extensive research, longitudinal studies are limited. This longitudinal study contributes to the limited CSR literature focusing on developing countries and, in particular, African countries, as well as on the defence or armaments industry.

Developing a reporting and evaluation framework for biodiversity

Purpose - – The purpose of this paper is to illustrate the development of a biodiversity reporting and evaluation framework. The application of the framework to an exemplar organisation identifies biodiversity-related annual report disclosures and analyses changes in the nature and levels of these over time. Finally, the paper aims to establish whether the disclosures made by the exemplar are consistent with a deep ecological perspective, as exemplified by New Zealand conservation legislation. Design/methodology/approach - – Viewing the framework developed by the paper through a deep ecological lens, the study involves a detailed content analysis of the biodiversity disclosures contained within the annual reports of a conservation organisation over a 23-year period. Using the framework developed in this paper, the biodiversity-related text units were identified and allocated to one of three major categories, 13 subcategories, and then into deep, intermediate and shallow ecology. Findings - – Biodiversity disclosures enable stakeholders to determine the goals, assess their implementation, and evaluate the performance of an organisation. Applying the framework to the exemplar revealed the majority of annual report disclosures focused on presenting performance/implementation information. The study also found that the majority of disclosures reflect a deep ecological approach. A deep/shallow ecological tension was apparent in a number of disclosures, especially those relating to the exploitation of the conservation estate. Originality/value - – This paper is the first to develop a framework that can be used as both a biodiversity reporting assessment tool and a reporting guide. The framework will be particularly useful for those studying reporting by conservation departments and stakeholders of organisations whose operations impact biodiversity.

Adding scientific rigour to qualitative data analysis: an illustrative example

Purpose - The purpose of this paper is to illustrate how qualitative data may be analysed using a method that can be considered as rigorous/scientific as any statistical analysis of quantitative data. Design/methodology/approach - An artificial neural network programme CATPAC II™ was used to evaluate selected portions of two accounting standards: the Financial Reporting Standards Board of New Zealands standard on consolidation; and the equivalent standard developed by the International Accounting Standards Committee and revised by the International Accounting Standards Board. Findings - The analysis of the concepts of control in the two standards identifies the differences that exist between the two standards. These differences are illuminated through the use of a hierarchical cluster analysis of 40 unique concepts in each of the two standards and 2D representation of the concepts. The extent of the differences in the concepts was established through a rotational analysis of the two datasets. Research limitations/implications - This research is limited to the analysis of the concept of control and associated commentary paragraphs and supporting documents associated with two accounting standards. Different results may have been obtained had the whole standard been analysed. Practical implications - Artificial neural network software can be used to support the intuitive textual understanding of the differences that exist in qualitative data. In this paper, the differences identified in the concepts of control may result in different interpretations being taken by the accounting standard users when determining what reporting entities to include in consolidated financial statements. Some additional uses for artificial neural network software in accounting research are also identified. Originality/value - This paper is the first in the discipline to use artificial neural network software to analyse and compare different texts.

Using university websites to profile accounting academics and their research output A three country study

Purpose - – The purpose of this paper is to examine the profiles of Australian, New Zealand and South African accounting faculty members. Additionally, the study investigates whether there are any differences in research productivity of the accounting faculty between countries as measured by peer-reviewed academic journal output. Design/methodology/approach - – This archival study uses details obtained from webpages of Departments of Accounting in the three countries to construct a profile of accounting academics. Findings - – Significant differences in the profiles of accounting academics were found that can be attributed to the institutional factors that exist in each country. Staffs at the junior lecturer and lecturer levels are more likely to be female, while senior lecturers and professors in all three countries were more likely to be male. While Australia and New Zealand had a similar percentage of staff holding PhD or equivalent academic qualifications, only a small proportion of the South African faculty held PhD or equivalent qualifications. A greater proportion of the South African faculty was professionally qualified compared to their Australian and New Zealand counterparts. New Zealand accounting faculty was more productive than their Australian colleagues, with South African academics being the least productive. Academics holding a doctoral qualification or equivalent were more productive than those that did not. Research limitations/implications - – The research limitations relate to the use of websites as the primary data source. Incompleteness of information, inconsistencies in the type of information presented and a lack of comparability of information across institutions and countries may have led to some errors and omissions. However, given the relatively large sample size of 2,049 academics, this was not deemed to materially affect the final analysis. Originality/value - – The paper provides an important contribution to the literature on accounting academics. It is the first of its kind to present a comprehensive “snapshot” of the profiles of accounting academics at the universities in Australia, New Zealand and South Africa.

The accounting academic

Purpose – This paper aims to consider the accounting academic, the environment in which the academic operates and the challenges they face. Design/methodology/approach – This paper explores a number of issues relating to the accounting academic. The five papers that make up the special issue are located within a framework which is used to illustrate how each one contributes to the field. This paper is primarily discursive in nature. Findings – The theoretical, methodological and empirical approaches used in the papers that make up this special issue are described. In addition, the paper suggests that the accounting academic will remain a fertile area for future research. Practical implications – This portrayal of accounting academics is of interest to accounting researchers, accounting historians, university managers and individual academics. Originality/value – This special issue provides a range of examples of research relevant to the accounting academic and sets an agenda for future research.

Biodiversity reporting by New Zealand local authorities: the current state of play

Purpose – The purpose of this paper is to establish whether local authorities in New Zealand report biodiversity-related information and to examine the vehicles through which it is communicated. Design/methodology/approach – This paper uses a keyword search to identify biodiversity reporting across a wide range of data sources, including local authority websites, formal accountability documents, environmental reports, environment and biodiversity management strategies, plans and policies. Findings – Biodiversity-related information was contained in range of documents. Reporting ranged from no mention of the term in existing statutory accountability documents (Annual Plans, Annual Reports, Long-Term Plans [LTPs] and District Plans/Regional Policy Statements), through to a comprehensive stand-alone biodiversity Annual Report and stand-alone biodiversity strategies. Regional and unitary authorities were more likely than territorial authorities to prepare and report biodiversity-related information to stakeho...

Trader sailor spy: The case of John Pringle and the transfer of accounting technology to the Cape of Good Hope

The transfer of accounting technology to the southern hemisphere during the late nineteenth and early twentieth centuries has been considered previously by Carnegie and Parker (1996), Foreman (2001) and Carnegie et al. (2006). Set at the Cape of Good Hope in the late eighteenth and early nineteenth century, this study adopts a microhistory approach to evaluate the contribution made by John Pringle, an employee of the East India Company, to the transfer of British-style accounting technology. The circumstances of the time mean that, as an individual, Pringle’s long-term contribution to the transfer of accounting technology was minimal and limited to training the assistants he employed. As far as can be established, this is the first article that considers how an individual, who was not an accounting author, contributed to the transfer of British-style accounting technology to southern Africa.

Accounting in the media

Purpose - The purpose of this paper is to provide an introduction and overview of the various papers in this special issue. Design/methodology/approach - This takes the form of a discussion paper that explores a number of issues relating to accounting in the media. Findings - The paper describes a variety of theoretical, methodological and empirical approaches used in the papers for this special issue. In addition, the paper suggests that although the media have provided a rich source of data that has informed accounting research, the use of media and media texts will remain a fertile area of research. Practical implications - The portrayal of accounting in the media is of interest to accounting researchers, practitioners, trainees and auditors. Originality/value - This special issue provides a range of examples of accounting in the media and sets an agenda for future research.