Purpose – The purpose of this paper is to introduce alternative perspectives on “new” business reporting models as they appear in the “thought pieces” in this special themed section of AAAJ . Design/methodology/approach – The paper employs a literature based analysis and critique....

Purpose – The purpose of this paper is to provide an empirical account of the discourse‐practice nexus relating to an accounting for intellectual capital (IC) at an Australian public sector organisation (LandsNSW). Design/methodology/approach – The paper is a case study. Data collection...

Purpose – This paper seeks to examine contemporary trends in enhanced business reporting (EBR) and the development of a policy agenda for EBR. The paper aims to build on a submission to the US Securities and Exchange Commission (US SEC) advisory committee on improvements to financial...

Purpose – The purpose of this article is to trace the techniques and consulting methods developed and deployed by an Australian project team during an investigation of a client organisation's intellectual capital management, measurement and reporting (ICMMR) practices. The article aims to...

Purpose – The purpose of this paper is to provide an empirical account of the discourse-practice nexus relating to an accounting for intellectual capital (IC) at an Australian public sector organisation (LandsNSW). Design/methodology/approach – The paper is a case study. Data collection...