Purpose – The purpose of this paper is to examine the reporting practice of leading museums in New Zealand (NZ) and the UK to develop a museums' performance accountability disclosure index. Design/methodology/approach – The paper reports a study of annual reporting by 16 museums in NZ and...

In recent years there has been increasing focus on the importance of intellectual capital disclosure. The major resources of the football industry are human ‐ the players (as well as coaches and management) and supporters, yet the traditional accounting framework is largely ineffective in...