207
Views
52
CrossRef citations to date
0
Altmetric
Original Articles

Extended performance reporting: an examination of the Australian mining industry

&
Pages 103-119 | Published online: 28 Feb 2019

References

  • I.AbeysekeraJ.GuthrieHuman capital reporting in a developing nation: an analysis of practiceBritish Accounting Review3632004251268
  • Abeysekera, I., & Guthrie J. (forthcoming). An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka. Critical Perspectives on Accounting.
  • K.A.AprilP.BosmaD.DeglonIntellectual capital measurement and reporting: establishing a practice in South African miningJournal of Intellectual Capital422003165180
  • Australian Bureau of Statistics (ABS). (2002). Year book Australia 2003: Mining feature article—mining and the environment, http://www.abs.gov.au/Ausstats/[email protected]/0/ce28d7fbe5faa308ca256cae0015da32?OpenDocument.
  • N.M.BedfordIncome determination theory: An accounting framework1965Addison-Wesley Publishing Company Inc.Reading
  • N.BontisIntellectual capital disclosures in Canadian corporationsJournal of Human Resource Costing and Accounting71/22003920
  • S.BozzolanF.FavottoF.RicceriItalian annual intellectual capital disclosure: An empirical analysisJournal of Intellectual Capital442003543558
  • N.BrennanReporting intellectual capital in annual reports: Evidence from IrelandAccounting Auditing & Accountability Journal1442001423436
  • N.BrennanB.ConnellIntellectual capital: Current issues and policy implicationsJournal of Intellectual Capital132000206240
  • K.Bubna-LiticL.D.LeeuwI.WilliamsonWalking the thin green line: The Australian experience of corporate environmental reportingEnvironmental and Planning Law Journal1832001339350
  • I.CaddyJ.GuthrieR.PettyManaging orphan knowledge: Current Australasian best practiceJournal of Intellectual Capital242001384397
  • Canibano, L., Covarsi, M. G. A., & Sanchez, M. P. (1999, June). The value relevance and managerial implications of intangibles: A literature review. In The International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues and Prospects, Amsterdam.
  • Carlin, T., Guthrie, J., & Yongvanich, K. (2004, November). Public sector performance reporting: The intellectual capital question. In International Public Management Network 2004 Brazil Research Conference, Rio De Janeiro, Brazil.
  • S.CowenL.B.FerreriL.D.ParkerThe impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysisAccounting Organizations and Society1221987111122
  • C.DeeganEnvironmental reporting in Australia: We’re moving along the road, but there's still a long way to goEnvironmental and Planning Law Journal1541998246258
  • C.DeeganFinancial Accounting Theory2000McGraw Hill Book CompanySydney
  • C.DeeganM.RankinDo Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the environmental protection authorityAccounting Auditing & Accountability Journal9219965067
  • Department of Industry Science and Resources (DISR), Business Competitiveness Division. (2001). Invisible value: The case for measuring and reporting intellectual capital, Canberra, DISR.
  • T.DonaldsonL.E.PrestonThe stakeholder theory of the corporation: Concepts, evidence, and implicationsAcademy of Management Review20119956591
  • M.DierkesL.R.PrestonCorporate social accounting reporting for the physical environment: A critical review and implementation proposalAccounting Organizations and Society211977322
  • J.ElkingtonCannibals with forks: The triple bottom line of 21st century business1998New Society PublishersGabriola Island
  • Environment Australia. (2002). Overview of best practice environmental management in mining, http://www.deh.gov.au/industry/industry-performance/minerals/booklets/overview/ch4.html#p4.
  • Ernst, & Ernst. (1978). Social responsibility disclosure, 1978 survey. Cleveland, OH: Ernst & Ernst.
  • R.EstesCorporate social accounting1976John Wiley & Sons Inc.New York
  • R.FreemanStrategic management: A stakeholder approach1984PitmanBoston
  • A.L.FriedmanS.MilesDeveloping stakeholder theoryJournal of Management Studies3912002121
  • Global Reporting Initiative (GRI). (2002). Sustainability reporting guidelines. Boston: GRI.
  • R.GrayJ.BebbingtonD.WaltersAccounting for the environment1993Paul Chapman Publishing Ltd.London
  • R.GrayR.KouchyS.LaversConstructing a research database of social and environmental reporting by UK companies: A methodological noteAccounting Auditing & Accountability Journal82199578101
  • R.GrayD.OwenC.AdamsAccounting and accountability: Changes and challenges in corporate social and environmental reporting1996Prentice HallLondon
  • J.GrojerIntangibles and accounting classifications: In search of a classification strategyAccounting Organizations and Society267/82001695713
  • J.GuthrieThe management, measurement and the reporting of intellectual capitalJournal of Intellectual Capital2120012741
  • J.GuthrieM.R.MathewsCorporate social accounting in AustralasiaL.E.PrestonResearch in corporate social performance and policy71985251277
  • J.GuthrieL.D.ParkerCorporate social reporting: A rebuttal of legitimacy theoryAccounting and Business Research19761989343352
  • J.GuthrieL.D.ParkerCorporate social disclosure practice: A comparative international analysisAdvances in Public Interest Accounting31990159175
  • J.GuthrieR.PettyIntellectual capital: Australian annual reporting practicesJournal of Intellectual Capital132000241251
  • Guthrie, J., Petty, R., & Ricceri, F. (2004a). External intellectual capital reporting: Contemporary evidence from Hong Kong and Australia (MGSM Working Paper). Sydney: MGSM.
  • Guthrie, J., Petty, R. Ferrier, F., & Wells, R. (1999, June). There is no accounting for intellectual capital in Australia: A review of annual reporting practices and the internal measurement of intangibles within Australian organizations. In The International Symposium on Measuring and Reporting of Intellectual Capital: Experiences, Issues and Prospects, Amsterdam.
  • J.GuthrieR.PettyK.YongvanichF.RicceriUsing content analysis as a research method to inquire into intellectual capital reportingJournal of Intellectual Capital522004282293
  • D.HackstonM.J.MilneSome determinants of social and environmental disclosures in New Zealand companiesAccounting Auditing & Accountability Journal91199677108
  • J.HasnasThe normative theories of business ethics: A guide for the perplexedBusiness Ethics Quarterly8119981942
  • J.E.HeardW.J.BolceThe political significance of corporate social reporting in the United States of AmericaAccounting Organizations and Society631981247254
  • Institute of Chartered Accountants in England and Wales (ICAEW). (2004). New reporting models for business. London: ICAEW.
  • International Institute for Environment and Development (IIED). (2002a). Facing the future: The reporting of the Mining Minerals and Sustainable Development Australia Project. Report prepared by Sheehy B. & P. Dickie, Australian Minerals and Energy Environment Foundation, http://www.qmc.com.au/_files/pdf/environment/facing_future.pdf.
  • International Institute for Environment and Development (IIED). (2002b). Viablility of the Minerals Industry, http://www.mmsd-la.org/informes/global/borrador/mmsd_draft_report_ch06.pdf.
  • T.H.JohnsonR.S.KaplanRelevance lost: The rise and fall of management accounting1987Harvard Business School PressBoston
  • T.M.JonesInstrumental stakeholder theory: A synthesis of ethics and economicsAcademy of Management Review2021995404437
  • K.KrippendorffContent analysis: An introduction to its methodology1980Sage Publications Inc.Beverly Hills
  • Leadbeater, C. (1999, June). New measures for the new economy. In The International Symposium on Measuring and Reporting Intellectual Capital: Experience, Issues and Prospects, Amsterdam.
  • B.LevP.ZarowinThe boundaries of financial reporting and how to extend themJournal of Accounting Research3721999353385
  • M.R.MathewsTowards a mega-theory of accountingAsia-Pacific Journal of Accounting421997273289
  • Minerals Council of Australia (MCA). (1999). What minerals mean to Australians, http://www.minerals.org.au/downloads/pdf/wmm1.pdf.
  • M.MilneR.AdlerExploring the reliability of social and environmental disclosures content analysisAccounting Auditing & Accountability Journal1221999237256
  • R.K.MitchellB.R.AgleD.J.WoodToward a theory of stakeholder identification and salience: Defining the principle of who and what really countsAcademy of Management Review2241997853886
  • H.NorreklitThe balance on the balanced scorecard—a critical analysis of some of its assumptionsManagement Accounting Research1120006588
  • B.OlssonAnnual reporting practices: Information about human resources in corporate annual reports in major Swedish companiesJournal of Human Resource Costing and Accounting6120013952
  • D.M.PattenExposure, legitimacy, and social disclosureJournal of Accounting and Public Policy101991297308
  • D.M.PattenIntra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theoryAccounting Organizations and Society1751992471475
  • Petty, R. (2003). The disclosure of intangible information by listed companies in Hong Kong (Working Paper). University of Hong Kong.
  • Petty, R, & Guthrie, J. (2004, July). A longitudinal study of the voluntary reporting of intellectual capital by listed Hong Kong companies 1992–2002. In The PMA 2004 Conference: Performance Measurement and Management—Public and Private, Edinburgh.
  • R.PhillipsR.E.FreemanA.C.WicksWhat stakeholder theory is notBusiness Ethics Quarterly1342003479502
  • R.W.RobertsDeterminants of corporate social responsibility disclosure: An application of stakeholder theoryAccounting Organizations and Society1761992595612
  • E.SternbergStakeholder theory exposedEconomic Affairs16319963638
  • Sveiby, K. E. (2001). Methods for measuring intangible assets, http://www.sveiby.com.au/IntangibleMethods.htm.
  • K.T.TrotmanG.W.BradleyAssociations between social responsibility disclosure and characteristics of companiesAccounting Organizations and Society641981355362
  • A.A.UllmannData in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of US firmsAcademy of Management Review1031985540557
  • J.UnermanMethodological issues: Reflections on quantification in corporate social reporting content analysisAccounting Auditing & Accountability Journal1332000667680
  • Walsh, S. (2002, September 9). Key note address. Addressed to Sixth International Alumina Quality Workshop, Brisbane, http://www.comalco.com.au/06_announce/01_02_09_09.pdf.
  • T.D.WilmshurstG.R.FrostCorporate environmental reporting: A test of legitimacy theoryAccounting Auditing & Accountability Journal13120001026
  • World Business Council for Sustainable Development (WBCSD). (1999). WBCSD—about the WBCSD, http://iggi.unesco.org.kr/web/iggi_docs/04/952569063.pdf.
  • World Commission on Environment and Development (WCED). (1987). Our common future. Oxford: Oxford University Press.
  • Yongvanich, K., & Guthrie, J. (2004, October). Towards sustainability reporting: A critical review and integration of extended reporting. In The Inter-Disciplinary CSR Research Conference, University of Nottingham.
  • D.ZeghalS.A.AhmedComparison of social responsibility: Information disclosure media used by Canadian firmsAccounting Auditing & Accountability Journal3119903853

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.