James Guthrie

Macquarie University - Department of Accounting and Finance

Professor James Guthrie

Sydney - NSW, 2109

Australia

University Of Bologna - Department of Management

Professore Straordinario James Guthrie

P.Le Vittoria 15

Forli', 47121

Italy

Macquarie University, Macquarie Business School

New South Wales 2109

Australia

SCHOLARLY PAPERS

86

DOWNLOADS
Rank 2,044

SSRN RANKINGS

Top 2,044

in Total Papers Downloads

18,939

SSRN CITATIONS
Rank 4,465

SSRN RANKINGS

Top 4,465

in Total Papers Citations

50

CROSSREF CITATIONS

247

Scholarly Papers (86)

1.

Legitimacy Theory: A Story of Reporting Social and Environmental Matters within the Australian Food and Beverage Industry

Presented to the 5th Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference, 8-10 July 2007, Auckland, New Zealand.
Number of pages: 35 Posted: 16 Mar 2009
Suresh Cuganesan, Leanne Ward and James Guthrie
Swinburne University of Technology, Saint George Bank and Macquarie University - Department of Accounting and Finance
Downloads 3,496 (3,545)

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legitimacy theory, corporate social responsibility, disclosure, voluntary disclosure

2.

An Extended Performance Reporting Framework for Social and Environmental Accounting

Presented to International Symposium on Corporate Sustainability Management, including Environmental Management Accounting Network - Asia Pacific (Eman Ap). 24-25 November 2005, Bangkok, Thailand
Number of pages: 13 Posted: 17 Mar 2009
Kittiya Yongvanich and James Guthrie
Ramkhamhaeng University and Macquarie University - Department of Accounting and Finance
Downloads 914 (30,253)
Citation 1

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annual reporting, intellectual capital reporting, balanced scorecard, social and environmental reporting, extended

3.

The Role of Corporate Social Capital in Business Innovation Networks

Presented to the International Forum on Knowledge Asset Dynamics, 26-27 June 2008, Matera, Italy
Number of pages: 18 Posted: 13 Mar 2009
Laurence Lock Lee and James Guthrie
Optimice Pty Ltd - Social Network Analysis Specialists and Macquarie University - Department of Accounting and Finance
Downloads 647 (48,425)

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Corporate Social Capital, Innovation Networks, Intellectual Capital, Corporate Reputation, Social Network Analysis

4.

An Updated Review of Literature on Intellectual Capital Reporting

Presented at The16th Australian and New Zealand Academy of Management (ANZAM) Conference, Beechworth, Australia, December 4-7, 2002
Number of pages: 7 Posted: 19 Mar 2009
Indra Abeysekera and James Guthrie
affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Downloads 554 (59,036)
Citation 2

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Intellectual Capital Reporting, Update Review

5.

Implications of Intellectual Capital for New Public Management

Presented at The Eighth International Research Symposium on Public Management (IRSPM VIII), Budapest University of Economics and Public Administration, 31 March - 2 April 2004, Budapest, Hungary
Number of pages: 24 Posted: 17 Mar 2009
Peter Steane and James Guthrie
Macquarie University and Macquarie University - Department of Accounting and Finance
Downloads 535 (61,697)

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intellectual capital, public institutions, intangible wealth

6.

Current Professional Responses to Corporate Environmental Accounting

Presented at Policy Prescriptions for Environmental Training in APEC Economies, Asia-Pacific Research Institute, Macquarie Graduate School of Management, Sydney, Australia, October 1996
Number of pages: 10 Posted: 03 Apr 2009
James Guthrie
Macquarie University - Department of Accounting and Finance
Downloads 492 (68,519)

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Private sector, public sector, enviromental disclosure, Australia

7.

Intellectual Capital Reporting; Approaches to Data Collection and Content Method

Presented at Performance Measurement Association (PMA) Intellectual Capital Symposium, Cranfield, UK, October 1-2, 2003
Number of pages: 34 Posted: 19 Mar 2009
Macquarie University, Department of Economics and Management - University of Padova, Ramkhamhaeng University and Macquarie University - Department of Accounting and Finance
Downloads 487 (69,381)

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Intellectual Capital, Annual Reports, Content Analysis, Disclosure Instrument, Research Method, Stakeholder Theory, Legitimacy Theory

8.

Strategic Management of Knowledge Resources

Presented to the 3rd Workshop on Visualising, Measuring and Managing Intangibles and Intellectual Capital, 29-31 October 2007, Ferrara, Italy
Number of pages: 20 Posted: 20 Mar 2009
Federica Ricceri and James Guthrie
Department of Economics and Management - University of Padova and Macquarie University - Department of Accounting and Finance
Downloads 467 (73,075)

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Knowledge economy, intellectual capital, strategy, knowledge resources, organisational sustainability

9.

GRI Sustainability Reporting Guidelines for Public and Third Sector Organizations

Public Management Review, Vol. 12, No. 4, 2010
Number of pages: 19 Posted: 23 Jan 2011
James Guthrie, John Dumay and Federica Farneti
Macquarie University - Department of Accounting and Finance, Macquarie University and The University of Sydney - Discipline of Accounting
Downloads 431 (80,418)
Citation 1

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Critique, GRI, Public Sector, SR Guidelines, Sustainability Reporting, Third Sector

10.

Corporate Social Capital and Firm Performance

Number of pages: 48 Posted: 30 Jul 2009 Last Revised: 31 Jul 2009
Laurence Lock Lee, James Guthrie and Natalie Gallery
Optimice Pty Ltd - Social Network Analysis Specialists, Macquarie University - Department of Accounting and Finance and Queensland University of Technology
Downloads 426 (81,562)

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Corporate Social Capital, Human Capital, Internal Capital, Centrality, Financial Soundness

11.

Corporate Reporting of Intellectual Capital: Evidence from UK Companies

Presented to the 30th Annual Congress of the European Accounting Association, 25-27 April 2007, Lisbon, Portugal
Number of pages: 31 Posted: 16 Mar 2009
Jeffrey Unerman, Ludmila Striukova and James Guthrie
Lancaster University Management School, Dept of Accounting & Finance, SKEMA Business School - Paris la Défense Campus and Macquarie University - Department of Accounting and Finance
Downloads 421 (82,725)
Citation 3

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Intellectual capital reporting, UK companies, annual report, content analysis, sector effect, size effect

12.

Sustainability Reporting in Australian Public Sector Organisations: Why They Report

Presented to the 12th Annual Conference of the International Research Society for Public Management (IRSPM), 26-28 March 2008, Brisbane, Australia
Number of pages: 27 Posted: 16 Mar 2009
Federica Farneti and James Guthrie
University of Bologna - School of Economics, Management, and Statistics and Macquarie University - Department of Accounting and Finance
Downloads 403 (86,987)

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Organizational Sustainability, social and environmental reporting, public sector agencies, sustainability reporting, GRI, preparer's accounts, semi-structured interview

13.

Performance Audit of the Operational Stage of Long Term Partnerships for the Private Sector Provision of Public Services

Number of pages: 12 Posted: 23 Jan 2011
Macquarie University - Department of Accounting and Finance, University of Sydney Business School, University of London, King's College London - Department of Management and University of London, Royal Holloway
Downloads 392 (89,817)
Citation 2

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14.

Public Sector to Public Services: 20 Years of 'Contextual' Accounting Research

Presented to the 5th Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference, 8-10 July 2007, Auckland, New Zealand
Number of pages: 41 Posted: 16 Mar 2009
Jane Broadbent and James Guthrie
University of London, Royal Holloway and Macquarie University - Department of Accounting and Finance
Downloads 384 (92,007)
Citation 6

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Public sector accounting, Public sector organizations

15.

Making (In)Visible: A Triangulation of an Australia Public Sector Organisation's Intellectual Capital Practices

Paper presented to EAA 28th Annual Congress, 18-20 May 2005, Göteborg, Sweden
Number of pages: 6 Posted: 17 Mar 2009
Christina Boedker, Suresh Cuganesan and James Guthrie
affiliation not provided to SSRN, Swinburne University of Technology and Macquarie University - Department of Accounting and Finance
Downloads 374 (94,867)

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Intellectual Capital, Value Creation, Annual Reporting, Public Sector, Performance Measurament, Research Method

16.

Into the Shadows - A Reflection on International Developments in Public Sector Accounting

Presented to the 30th Annual Congress of the European Accounting Association, 25-27 April 2007, Lisbon, Portugal
Number of pages: 34 Posted: 16 Mar 2009
Olov Olson, Christopher Humphrey and James Guthrie
University of Gothenburg - School of Business, Economics and Law, University of Manchester - Division of Accounting and Finance and Macquarie University - Department of Accounting and Finance
Downloads 372 (95,433)

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A Reflection on International Developments in Public Sector Accounting , contemporary international developments, public sector accounting, New Public Financial Management, New Public Management

17.

Performance Indicators in Australian Universities: Establishment, Development and Issues

Presented to the EIASM 2nd Workshop on the Process of Reform of University Systems, 4-6 May 2006, Venice, Italy
Posted: 20 Mar 2009
Ruth T. Neumann and James Guthrie
affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Downloads 338 (106,382)

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Australian higher education policy, performance information, accounting change, marketisation, new public management, knowledge economy

18.

Social and Environmental Reporting: The Australian Food and Beverage Industry

Presented to the 30th Annual Congress of the European Accounting Association, 25-27 April 2007, Lisbon, Portugal
Number of pages: 39 Posted: 16 Mar 2009
Suresh Cuganesan, Leanne Ward and James Guthrie
Swinburne University of Technology, Saint George Bank and Macquarie University - Department of Accounting and Finance
Downloads 338 (106,382)
Citation 3

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Social and environment accounting, CSR reporting, Global Reporting Initiative, Australian Food and Beverage Industry, industry-specific corporate social reporting

19.

Visualizing and Measuring Intellectual Capital in Capital Markets: A Research Method

Journal of Intellectual Capital, Vol. 11, No. 1, pp. 4-22, 2010
Number of pages: 19 Posted: 23 Jan 2011
James Guthrie and Laurence Lock Lee
Macquarie University - Department of Accounting and Finance and Optimice Pty Ltd - Social Network Analysis Specialists
Downloads 328 (109,994)
Citation 1

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Communication technologies, Globalization, Economic Sectors, Intellectual Capital, Capital Markets

20.

The Balanced Scorecard of Thailand Listed Companies and Performance Implications

Presented to the 4th Conference on Performance Measurement and Management Control: Measuring and Rewarding Performance, 26-28 September 2007, Nice, France.
Number of pages: 27 Posted: 18 Mar 2009
Kittiya Yongvanich and James Guthrie
Ramkhamhaeng University and Macquarie University - Department of Accounting and Finance
Downloads 303 (119,797)

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The Balanced Scorecard of Thailand Listed Companies, Performace Implications

21.

Public Sector Performance Reporting: The Intellectual Capital Question?

Presented to the Ninth International Research Symposium on Public Management, Bocconi University, 6-8 April 2005, Milan, Italy
Number of pages: 31 Posted: 17 Mar 2009
Southern Cross University, Ramkhamhaeng University and Macquarie University - Department of Accounting and Finance
Downloads 292 (124,502)

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Intellectual Capital, Accrual budgets and reports, Reporting Frameworks, Public Sector

22.

State Audit of Public Private Partnerships in Australia: A Lack of Public Accountability?

4th International Conference on Accounting, Auditing and Management in Public Sector Reforms EIASM, 7-9 September 2006, Siena, Italy
Number of pages: 66 Posted: 26 Mar 2009
Linda M. English and James Guthrie
University of Sydney Business School and Macquarie University - Department of Accounting and Finance
Downloads 285 (127,697)

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Private Partnerships in Australia, PPPs, key elements steering PPP development, accountability disclosure, Australian auditors-general

23.

Examining CSR Disclosure Strategies within the Australian Food and Beverage Industry

Accounting Forum, Vol. 34, No. 3-4, 2010
Number of pages: 15 Posted: 23 Jan 2011
James Guthrie, Suresh Cuganesan and Leanne Ward
Macquarie University - Department of Accounting and Finance, Swinburne University of Technology and Saint George Bank
Downloads 272 (134,154)

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Corporate Social Responsibility, Corporate Disclosure, Industry Specificity, Legitimacy Theory, Global Reporting Initiative

24.

Accrual Output Based Budgeting Systems in Australia: The Rhetoric-Reality Gap

Winner Best Refereed Paper Presentation Presented at 7th International Research Symposium in Public Management, Hong Kong, April 2-4, 2003
Number of pages: 19 Posted: 19 Mar 2009
Tyrone M. Carlin and James Guthrie
Southern Cross University and Macquarie University - Department of Accounting and Finance
Downloads 272 (134,154)
Citation 2

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Accruals Budgeting, New Public Financial Management

25.

A Framework for Identifying the Intangible Capital Value of ICT Investments

11th Pacific Asia Conference on Information Systems, 3-6 July 2007, Auckland, New Zealand
Number of pages: 15 Posted: 26 Mar 2009
Computer Science Corporation, affiliation not provided to SSRN, UNSW Australia Business School, School of Information Systems, Technology & Management and Macquarie University - Department of Accounting and Finance
Downloads 256 (142,721)
Citation 4

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Tripartite model, ICT investments, Intangible Capital, Evaluation

26.

Accounting Standards in the Australian and New Zealand Public Administrations: Experiences and Perspectives

Presented at International Congress on Accounting Standards for Public Administration, 12-13 December 2003, Ferrara, Italy
Number of pages: 18 Posted: 27 Apr 2009
Ron Day, Christine Merle Ryan and James Guthrie
The University of Sydney, Queensland University of Technology - School of Accountancy and Macquarie University - Department of Accounting and Finance
Downloads 233 (156,416)

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international harmonisation of public sector accounting standards, Australia, New Zealand, professional accounting standards, Public Sector

27.

Sustainability Reporting by Australian Public Sector Organisations: Why They Report

5th International Conference on Accounting, Auditing and Management in Public Sector Reforms, 3-5 September 2008, Amsterdam, The Netherlands
Number of pages: 22 Posted: 13 Mar 2009 Last Revised: 02 Jun 2014
Federica Farneti and James Guthrie
University of Bologna - School of Economics, Management, and Statistics and Macquarie University - Department of Accounting and Finance
Downloads 231 (157,735)
Citation 5

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Organisational sustainability, social and environmental reporting, public sector agencies, sustainability reporting, GRI, preparers accounts', semi-structured interviews

28.

Human Capital Reporting in a Developing Nation

Presented at 7th Interdisciplinary Perspectives on Accounting (IPA) Conference, Madrid, Spain, July 13-16, 2003
Number of pages: 18 Posted: 18 Mar 2009
Indra Abeysekera and James Guthrie
affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Downloads 228 (159,725)
Citation 1

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Human capital, Human capital reporting, Sri Lanka, Knowledge economy, Annual reports, Content analysis, Intellectual capital, Developing nation

29.

External Intellectual Capital Reporting: Contemporary Evidence from Hong Kong and Australia

Presented to EAA 28th Annual Congress, 18-20 May 2005, Göteborg, Sweden
Number of pages: 37 Posted: 14 Jul 2009
Federica Ricceri, Richard Petty and James Guthrie
Department of Economics and Management - University of Padova, Macquarie University and Macquarie University - Department of Accounting and Finance
Downloads 207 (175,009)
Citation 1

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Intellectual Capital Disclosure practices, exploratory study, voluntary disclosure, 20 largest listed Australian companies, 50 listed

30.

Balanced Scorecard Practices Amongst Thai Companies: Performance Effects

Pacific Accounting Review, Vol. 21, No. 2, pp. 132-149, 2009
Number of pages: 18 Posted: 23 Jan 2011
James Guthrie and Kittiya Yongvanich
Macquarie University - Department of Accounting and Finance and Ramkhamhaeng University
Downloads 204 (177,410)

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Balanced Scorecard, Thailand, Company Performance

31.

Goodwill Impairment Disclosure under AASB136 from 2005-2010

Journal of Applied Research in Accounting and Finance (JARAF), Vol. 7, No. 2, 2012
Number of pages: 25 Posted: 12 Feb 2013
James Guthrie and Tsz Ting Pang
Macquarie University - Department of Accounting and Finance and Macquarie University
Downloads 200 (180,699)

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goodwill, AASB 136, impairment, Australia

32.

Italian and Australian Local Governments: Balanced Scorecard Practices – A Research Note

Journal of Human Resource Costing and Accounting, Vol. 12, No. 1, pp. 4-13, 2008
Number of pages: 10 Posted: 23 Jan 2011
James Guthrie and Federica Farneti
Macquarie University - Department of Accounting and Finance and University of Bologna - School of Economics, Management, and Statistics
Downloads 199 (181,493)
Citation 1

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Balanced Scorecard, Australia, Local Government, Italy

33.

UK Account Preparers' Perspectives on the Role of Intellectual Capital Reporting

Presented to the Global Accounting and Organisational Change Conference, 9-11 July 2008, Melbourne, Australia.
Number of pages: 31 Posted: 14 Mar 2009
Jeffrey Unerman and James Guthrie
Lancaster University Management School, Dept of Accounting & Finance and Macquarie University - Department of Accounting and Finance
Downloads 194 (185,746)

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Intellectual capital reporting, voluntary reporting, annual reports, reporting media, United Kingdom, preparers' motivation

34.

Disclosure Media for Social and Environmental Matters within the Australian Food and Beverage Industry

Presented to the 30th Annual Congress of the European Accounting Association, 25-27 April 2007, Lisbon, Portugal
Number of pages: 24 Posted: 16 Mar 2009
Suresh Cuganesan, Leanne Ward and James Guthrie
Swinburne University of Technology, Saint George Bank and Macquarie University - Department of Accounting and Finance
Downloads 186 (192,965)
Citation 1

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Disclosure media for social and environmental matters, Australian Food and Beverage Industry, Corporate Social Reporting, CSR

35.

Whole-of-Government Reports in Australia: A Case of Early Adoption and Innovation

Presented to the Whole of Government Financial Reporting: International Trends Workshop, 31 August-2 September 2008, Siena, Italy
Number of pages: 34 Posted: 13 Mar 2009 Last Revised: 20 Oct 2014
Ron Day and James Guthrie
The University of Sydney and Macquarie University - Department of Accounting and Finance
Downloads 180 (198,607)

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Whole-of-Government Reports, public sector reforms, public sector accounting, Government Budget reporting

36.

Learning from International Public Management Reform Experience for Management Control Systems

Presented at The European Accounting Association (EAA) Conference, Copenhagen, Denmark, April 25-27, 2002
Number of pages: 22 Posted: 19 Mar 2009
Linda M. English and James Guthrie
University of Sydney Business School and Macquarie University - Department of Accounting and Finance
Downloads 172 (206,553)
Citation 1

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International Public Management, Experience, Management Control Systems, Victoria Parliament

37.

Intellectual Capital Reporting: Utilising an Inside-Out Perspective to Examine Value Creation Capacity

Presented to EAISM, Workshop on Visualising, Measuring and Managing Intangibles and Intellectual Capital, 18-20 October 2005, Ferrara, Italy
Number of pages: 22 Posted: 14 Jul 2009
Suresh Cuganesan, Christina Boedker and James Guthrie
Swinburne University of Technology, affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Downloads 170 (208,731)
Citation 1

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Intellectual Capital Reporting, ICR, knowledgeeconomies, semi-structured interviews

38.

An Australian Public Sector Organisation's Transition to Extended Performance Reporting

Paper presented to the Ninth International Research Symposium on Public Management, Bocconi University, 6-8 April 2005, Milan, Italy
Number of pages: 27 Posted: 17 Mar 2009
Christina Boedker, Suresh Cuganesan and James Guthrie
affiliation not provided to SSRN, Swinburne University of Technology and Macquarie University - Department of Accounting and Finance
Downloads 164 (215,030)
Citation 2

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Australian Public Sector, Performance Reporting, Intellectual Capital, New Public

39.

Advancing Sustainable Management of Public and Not for Profit Organizations

Public Management Review, Vol. 12, No. 4, pp. 449-459, 2010
Number of pages: 12 Posted: 23 Jan 2011
James Guthrie, Amanda Ball and Federica Farneti
Macquarie University - Department of Accounting and Finance, University of Canterbury - Department of Accountancy and University of Bologna - School of Economics, Management, and Statistics
Downloads 161 (218,426)
Citation 1

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not for profit, public sector, public services, social and environmental accounting, sustainability management

40.

Corporate Environmental Reporting: Informal Institutional Chinese Cultural Norms

5th Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference 2007
Number of pages: 33 Posted: 20 Mar 2009
Anna Lee Rowe and James Guthrie
Curtin University and Macquarie University - Department of Accounting and Finance
Downloads 149 (232,924)

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corporate environmental reporting, informal institutional Chinese cultural norms, CER in China

41.

Status of Intellectual Capital Reporting in Sri Lanka - A Research Note

Presented at Critical Perspectives on Accounting Conference, New York, USA, April 20, 2002
Number of pages: 21 Posted: 19 Mar 2009
Indra Abeysekera and James Guthrie
affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Downloads 149 (232,924)
Citation 2

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intellectual capital, external capital, internal capital, human capital, developing nations, Sri Lanka, annual reports, content analysis, reporting

42.

The Accounting for 'Rational Management' and Financial Management in New Zealand Education Sector

Presented at 7th International Research Symposium in Public Management, Hong Kong, April 2-4, 2003
Number of pages: 37 Posted: 19 Mar 2009
Stuart Tooley and James Guthrie
Queensland University of Technology - School of Accountancy and Macquarie University - Department of Accounting and Finance
Downloads 143 (240,834)
Citation 1

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'Rational Management', New Zealand Education Sector, Accounting

43.

Victorian Public Sector Reform 1992 -1999: The Impetus Behind the Transformation

Presented at Accountability Symposium, Accounting Association of Australia and New Zealand (AAANZ) Conference, July 2000, Cairns, Australia.
Number of pages: 29 Posted: 05 Apr 2009
Linda M. English, Tyrone M. Carlin and James Guthrie
University of Sydney Business School, Southern Cross University and Macquarie University - Department of Accounting and Finance
Downloads 138 (247,926)

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Victorian Public sector, Australia, Financial management, public sector performance, accounting, accountability

44.

The Australian Mining Industry'S Sustainability Reporting: An Examination of Legitimation Strategies

Presented to The 4th Asia Pacific Interdisciplinary Research in Accounting Conference, 4-6 July 2004, Singapore
Number of pages: 31 Posted: 17 Mar 2009
Kittiya Yongvanich and James Guthrie
Ramkhamhaeng University and Macquarie University - Department of Accounting and Finance
Downloads 128 (262,634)

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Legitimacy theory, sustainability reporting, Australian mining industry

45.

Protecting 'Public Interest' in Modernised Skies

The 5TH International Conference on Accounting, Auditing & Management in Public Sector Reforms, Amsterdam
Number of pages: 31 Posted: 13 Mar 2009
Alan Jones and James Guthrie
affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Downloads 122 (272,353)

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Modernisation of an Essential Public Service, Air Navigation Services, ANS, Financial Management, Accountability Regimes, ANS Providers, Modernisation of ANS, Historical view of ANS

46.

A Tribute to June Pallot

Presented at Plenary at the 4th International Conference on Accounting, Auditing and Management in Public Sector Reforms EIASM, Siena, Italy, September 7-9, 2006
Posted: 17 Mar 2009
Susan Newberry and James Guthrie
The University of Sydney Business School and Macquarie University - Department of Accounting and Finance
Downloads 116 (282,378)

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New public management, New Zealand, public sector accounting, June Pallot, accounting research

47.

Interdisciplinarity in Management Education: Australian Graduate Schools of Business

11th Annual Conference of the Irish Academy of Management Dublin City University, Dublin, Ireland, 2008
Number of pages: 31 Posted: 13 Mar 2009
Suzanne Ryan, Ruth T. Neumann and James Guthrie
University of Newcastle (Australia) - Newcastle Business School, affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Downloads 112 (289,426)

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Interdisciplinarity, Management Education, Australian Management Education

48.

An Extended Performance Reporting Framework for the Italian Healthcare Industry

Presented at the Conference: "Interpreting Accountability and Social Responsibility in the Italian Healthcare Sector", Bocconi University, 19 November 2005, Milan, Italy
Number of pages: 34 Posted: 17 Mar 2009
Daniele Alesani, Ileana Steccolini and James Guthrie
SDA Bocconi, Bocconi University - Department of Policy Analysis and Public Management and Macquarie University - Department of Accounting and Finance
Downloads 110 (293,020)

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Social Reporting, Intellectual Capital Reporting, Balanced Scorecard, Social and Environmental Reporting, Extended Performance Reporting, Italian Healthcare

49.

How and Why Australian Organisations are Developing Internal Intellectual Capital Statements and Management Practices: An Empirical Examination

Presented at Australia and New Zealand Academy of Management (ANZAM) Conference, December 2000
Number of pages: 10 Posted: 05 Apr 2009
Richard Petty and James Guthrie
Macquarie University and Macquarie University - Department of Accounting and Finance
Downloads 97 (318,946)

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Intellectual capital, Management, Australia, Knowlwdge, Intangibles

50.

Emasculating Public Accountability in the Name of Competition: Transformation of State Audit in Victoria

Presented at (APIRA) Conference, Australia, July 2001
Number of pages: 26 Posted: 05 Apr 2009
Linda M. English and James Guthrie
University of Sydney Business School and Macquarie University - Department of Accounting and Finance
Downloads 94 (325,433)
Citation 2

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State Audit, Victoria, Public Sector, Auditor-general

51.

Content Analysis of Social, Environmental Reporting: What is New?

Guthrie, J. & Abeysekera, I. 2006, Content analysis of social, environmental reporting: What is new? Journal of Human Resource Costing & Accounting, Vol. 10, No. 2, pp. 114–126.
Number of pages: 29 Posted: 04 May 2015
James Guthrie and Indra Abeysekera
Macquarie University - Department of Accounting and Finance and Charles Darwin University, Australia
Downloads 92 (329,854)
Citation 1

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content analysis, social and environmental accounting; social and environmental reporting

52.

Italian Public and Not for Profit Organizations: Advancing Sustainable Management Practices

Economia Aziendale Online, No. 3/2010
Number of pages: 7 Posted: 23 Jan 2011
James Guthrie and Federica Farneti
Macquarie University - Department of Accounting and Finance and University of Bologna - School of Economics, Management, and Statistics
Downloads 86 (344,118)

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Social and Environmental Accounting, Italian Public Sector, Sustainability Management, Not for Profit, Public Services

53.

Caught in an Evaluatory Trap: The Dilemma of Public Services Under New Public Financial Management

Presened at The Chartered Institute of Management Accountants (CIMA) Seminar, September 2000
Number of pages: 24 Posted: 05 Apr 2009
Olov Olson, Christopher Humphrey and James Guthrie
University of Gothenburg - School of Business, Economics and Law, University of Manchester - Division of Accounting and Finance and Macquarie University - Department of Accounting and Finance
Downloads 86 (344,118)

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Public services, Public financial management, public sector

54.

Realising Intellectual Capital in the Third Sector II: Mapping the Shift in Management Use of Intellectual Capital in the Australian Red Cross Blood Bank Service (ARCBS) between 2001 and 2006

12th Asia Pacific Decision Sciences Institute (APDSI) Conference 2007
Number of pages: 6 Posted: 20 Mar 2009
Peter Steane and James Guthrie
Macquarie University and Macquarie University - Department of Accounting and Finance
Downloads 86 (344,118)

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55.

Intellectual Capital Reporting in the Australian Red Cross Blood Service

Journal of Intellectual Capital, Vol. 10, No. 4, 2009
Number of pages: 16 Posted: 23 Jan 2011
James Guthrie, Peter Steane and Federica Farneti
Macquarie University - Department of Accounting and Finance, Macquarie University and University of Bologna - School of Economics, Management, and Statistics
Downloads 78 (364,428)

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Intellectual Capital, Annual Reports, Non-Profit Organizations, Australia, Health Services Sector

56.

Environmental Disturbance as a Catalyst for Implementation of IC Practice

Human Resources Cost & Accounting (HRCA) Conference, 6-8 December 2006, Stockholm, Sweden
Number of pages: 40 Posted: 26 Mar 2009
John Dumay and James Guthrie
Macquarie University and Macquarie University - Department of Accounting and Finance
Downloads 75 (372,748)

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Intellectual capital, organisational change, strategic management, ageing

57.

Annual External Reporting by New Zealand Secondary Schools: An Assessment of Accountability Disclosures

Presented at Accounting Auditing And Management In Public Sector Reforms, The European Institute for Advance Studies in Management (EIASM) International Conference, 7-9 October 2004, Oslo, Norway
Number of pages: 33 Posted: 17 Mar 2009
Stuart Tooley and James Guthrie
Queensland University of Technology - School of Accountancy and Macquarie University - Department of Accounting and Finance
Downloads 71 (384,204)

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Annual reporting, Performance Reporting, New Public Management, New

58.

The Nature of Voluntary Greenhouse Gas Disclosure by Non-GHG Registered Australian Companies — An Explanation of the Changing Rationale

2015 Financial Markets & Corporate Governance Conference
Number of pages: 29 Posted: 29 Jan 2015
Zahra Borghei, Philomena Leung and James Guthrie
Macquarie University, Macquarie University and Macquarie University - Department of Accounting and Finance
Downloads 66 (399,505)
Citation 1

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Voluntary disclosure, GHG emissions, Content analysis, The NGER Act 2007, Non-GHG registered

59.

How is Intellectual Capital Being Reported in a Developing Nation?

Research in Accounting in Emerging Economies, Supplement 2: Accounting and Accountability in emerging and transition economies, 2004, 149-169
Number of pages: 34 Posted: 08 Sep 2013
Indra Abeysekera and James Guthrie
Charles Darwin University, Australia and Macquarie University - Department of Accounting and Finance
Downloads 65 (402,704)

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Intellectual capital, developing nations, Sri Lanka, annual reports, content analysis

60.

An Empirical Investigation of Annual Reporting Trends of Intellectual Capital in Sri Lanka

Critical Perspectives on Accounting, 16(3), 2005, 151-163.
Number of pages: 12 Posted: 08 Sep 2013
Indra Abeysekera and James Guthrie
Charles Darwin University, Australia and Macquarie University - Department of Accounting and Finance
Downloads 65 (402,704)
Citation 6

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Intellectual capital, External capital, Internal capital, Human capital, Annual reports, Sri Lanka

61.

The Corporatization of Research in Australian Higher Education

Presented at The Ninth World Congress of Accounting Educators, Hong Kong, November 14-16, 2002
Number of pages: 21 Posted: 19 Mar 2009
Ruth T. Neumann and James Guthrie
affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Downloads 60 (419,184)
Citation 2

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Corporatization of Research, Australian Higher education, Australian Universities

62.

The Chinese Government’s Formal Institutional Influence on Corporate Environmental Management

Public Management Review, Vol. 12, No. 4, 2010
Number of pages: 20 Posted: 23 Jan 2011
James Guthrie and Anna Lee Rowe
Macquarie University - Department of Accounting and Finance and Curtin University
Downloads 56 (433,197)

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China, corporate environmental management, institutional theory, state development strategy

63.

Collegial Entrepreneurialism: Australian Graduate Schools of Business

Presented to the 5th International Conference on Accounting, Auditing and Management in Public Sector Reforms, 3-5 September 2008, Amsterdam, The Netherlands
Number of pages: 26 Posted: 13 Mar 2009
Suzanne Ryan and James Guthrie
University of Newcastle (Australia) - Newcastle Business School and Macquarie University - Department of Accounting and Finance
Downloads 56 (433,197)

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Collegial Entrepreneurialism, Australian graduate schools of business, Corporatised, New Public Management Practices, Academic Consumerism

64.

Australian Business Schools: More than 'Commercial Enterprise'?

British Academy of Management Conference BAM08 Harrogate, September 2008
Number of pages: 22 Posted: 13 Mar 2009
Suzanne Ryan, Ruth T. Neumann and James Guthrie
University of Newcastle (Australia) - Newcastle Business School, affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Downloads 53 (444,172)

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Australian Business Schools, Commercial Enterprise, Management Education, Management Education, Laclau and Mouffe

65.

Simplifying the Management of Complexity: As Achieved in Nature

Journal of Behavioural Economics and Social Systems, Vol. 1, No. 1. pp.51-73, 2019
Number of pages: 24 Posted: 26 Nov 2019
Shann Turnbull and James Guthrie
International Institute for Self-Governance and Macquarie University - Department of Accounting and Finance
Downloads 52 (447,846)
Citation 3

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Bottom-up Governance, Complexity, Cybernetics, Holarchy, Management, Requisite Variety, Tensegrity

66.

Quality Enhancement in Doctoral Education and Research: A Case Study

Presented at 4th Biennial National Conference on Quality in Postgraduate Research: Making Ends Meet, April 2000
Number of pages: 16 Posted: 05 Apr 2009
Ruth T. Neumann and James Guthrie
affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Downloads 51 (451,584)

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Case Study, Government, Doctoral education, school management

67.

Human Capital Reporting in a Developing Nation

Abeysekera, I. & Guthrie, J. (2004). Human capital reporting in a developing nation, The British Accounting Review, Vol. 36, No. 3, pp. 251–268.
Number of pages: 40 Posted: 01 Dec 2017
Indra Abeysekera and James Guthrie
Charles Darwin University, Australia and Macquarie University - Department of Accounting and Finance
Downloads 47 (467,493)
Citation 1

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Human Capital, Human Capital Reporting, Sri Lanka, Knowledge Economy, Annual Reports, Content Analysis, Intellectual Capital, Developing Nation

68.

Management Practices in Australasian Ethical Investment Products: A Role for Regulation?

Business Strategy and the Environment, Vol. 19, No. 3, pp. 147-163, 2010
Number of pages: 17 Posted: 23 Jan 2011
James Guthrie and Matthew Haigh
Macquarie University - Department of Accounting and Finance and affiliation not provided to SSRN
Downloads 42 (488,928)

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SRI, ethical investment, financial service regulation, social reporting, socially responsible investment, sustainable development

69.

Mandate, Independence and Funding: Resolution of a Twenty-Five Year Struggle between Parliament and the Executive Over the Powers of the Australian Commonwealth Auditor-General

Presented at Accounting Association of Australia and New Zealand (AAANZ) Conference, July 1999
Number of pages: 24 Posted: 05 Apr 2009
Linda M. English and James Guthrie
University of Sydney Business School and Macquarie University - Department of Accounting and Finance
Downloads 42 (488,928)
Citation 1

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Auditor General, Management, Public sector, Australia, organizational models

70.

Managing Orphan Knowledge: Current Australasian Best Practice

Presented at 16th Nordic Academy of Management Meeting, Sweden, August 2001
Number of pages: 14 Posted: 05 Apr 2009
Richard Petty, Ian Caddy and James Guthrie
Macquarie University, affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Downloads 37 (511,744)

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Information, Intellectual Capital, Management, Intangible assets, Liability

71.

Growing Accustomed to Other Faces: The Global Themes and Warnings of Our Project

Presented at Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference, August 1998
Number of pages: 28 Posted: 05 Apr 2009
Olov Olson, Christopher Humphrey and James Guthrie
University of Gothenburg - School of Business, Economics and Law, University of Sheffield - School of Management and Macquarie University - Department of Accounting and Finance
Downloads 28 (558,981)

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New public financial management, public sector,

72.

There is No Accounting for Knowledge in the Australian Context

Presented at The European Institute for Advance Studies in Management (EIASM) International Conference on Accounting for Intangibles and the Virtual Organisation, February 1999
Number of pages: 30 Posted: 05 Apr 2009
James Guthrie
Macquarie University - Department of Accounting and Finance
Downloads 20 (610,180)
Citation 2

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73.

Rites of Passage and the Self-Immolation of Academic Accounting Labour: An Essay Exploring Exclusivity Versus Mutuality in Accounting Scholarship

Number of pages: 30 Posted: 24 Apr 2002
Rob Gray, James Guthrie and Lee D. Parker
University of Glasgow - Department of Accounting and Finance, Macquarie University - Department of Accounting and Finance and RMIT University
Downloads 19 (616,891)
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74.

A Political Economy Approach to Regulated Australian Information Disclosures

Business Ethics: A European Review, Vol. 18, No. 2, pp. 192-208, 2009
Number of pages: 17 Posted: 23 Jan 2011
James Guthrie and Matthew Haigh
Macquarie University - Department of Accounting and Finance and affiliation not provided to SSRN
Downloads 15 (644,601)

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75.

Reporting Performance By New Zealand Secondary Schools: An Analysis of Disclosures

Financial Accountability and Management, Vol. 23, No. 4, pp. 351-374, November 2007
Number of pages: 24 Posted: 19 Jan 2007
Stuart Tooley and James Guthrie
Queensland University of Technology - School of Accountancy and Macquarie University - Department of Accounting and Finance
Downloads 13 (659,120)
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76.

Politics of Financial Reporting and the Consequences for the Public Sector

Abacus, Vol. 43, No. 4, pp. 474-487, December 2007
Number of pages: 14 Posted: 27 Nov 2007
Christine Merle Ryan, James Guthrie and Ron Day
Queensland University of Technology - School of Accountancy, Macquarie University - Department of Accounting and Finance and The University of Sydney
Downloads 9 (688,532)
Citation 1
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A Political Economy Approach to Regulated Australian Information Disclosures

Business Ethics: A European Review, Vol. 18, Issue 2, pp. 192-208, April 2009
Number of pages: 17 Posted: 27 Apr 2009
Matthew Haigh and James Guthrie
University of London - School of Oriental and African Studies and Macquarie University - Department of Accounting and Finance
Downloads 3 (766,967)
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A Political Economy Approach to Regulated Australian Information Disclosures

Business Ethics: A European Review, Vol. 18, No. 2, pp. 192-208, 2009
Posted: 28 Feb 2009 Last Revised: 27 Apr 2009
Matthew Haigh and James Guthrie
University of London - School of Oriental and African Studies and Macquarie University - Department of Accounting and Finance

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ethical investment, socially responsible investment, social reporting

78.

The Riskiness of Public Sector Performance Measurement: A Review and Research Agenda

Financial Accountability & Management, Vol. 30, Issue 3, pp. 279-302, 2014
Number of pages: 24 Posted: 26 Jul 2014
Suresh Cuganesan, James Guthrie and Vedran Vranic
Swinburne University of Technology, Macquarie University - Department of Accounting and Finance and University of Sydney Business School
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risk, performance measurement, public sector

79.

Intellectual Capital and the Capital Market: A Review and Synthesis

Journal of Human Resource Costing and Accounting, Vol. 14, No. 3, 2010
Posted: 23 Jan 2011
James Guthrie and Subhash Asanga Abhayawansa
Macquarie University - Department of Accounting and Finance and Swinburne University of Technology

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Capital Markets, Intangible Assets, Intellectual Capital, Research

80.

Sustainability Reporting in Italian Local Governments: What They do not Report

SOCIAL ACCOUNTING AND PUBLIC MANAGEMENT, S.P. Osborne and A. Ball, eds., pp. 192-202, Accountability for the Common Good, Routledge, 2010
Posted: 25 Nov 2010 Last Revised: 02 Jun 2014
Federica Farneti, James Guthrie and Benedetta Siboni
University of Bologna - School of Economics, Management, and Statistics, Macquarie University - Department of Accounting and Finance and University of Bologna - Department of Management

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Sustainability Reporting, Legitimacy Theory, Social Report, Local Government, Content Analysis

81.

Balanced Scorecards within Italian and Australian Local Public Sector Contexts

Presented to the PMA 2006 Conference, 25-28 July 2006, London, UK
Posted: 20 Mar 2009
Federica Farneti and James Guthrie
University of Bologna - School of Economics, Management, and Statistics and Macquarie University - Department of Accounting and Finance

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New public management, NPM, Australian government sectors, Italian government sectors, Balanced Scorecard, BSC

82.

Sustainability Reporting in Australian Public Sector Organisations: What and How They Report

Presented to the International Workshop on Social Audit, Social Accounting and Accountability, Charles University of Prague, 15-16 May 2008, Prague, Czech Republic
Posted: 17 Mar 2009 Last Revised: 02 Jun 2014
Federica Farneti and James Guthrie
University of Bologna - School of Economics, Management, and Statistics and Macquarie University - Department of Accounting and Finance

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Social and environmental reporting, public sector agencies, sustainability reporting, annual report, GRI, content analysis

83.

Theoretical and Historical Context of Adoption of Sector Neutral IFRS in Australia - Issues and Consequences for the Public Sector

Presented to the Effects of Globalisation on Financial Reporting Conference, Istanbul Commerce University, 25-29 May 2005, Istanbul, Turkey
Posted: 17 Mar 2009
Ron Day, Christine Merle Ryan and James Guthrie
The University of Sydney, Queensland University of Technology - School of Accountancy and Macquarie University - Department of Accounting and Finance

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Public Sector, International Financial Reporting Standards, IFRS, Public Sector Accounting Standards Board, PSASB, Australian Accounting Standards Board, AASB

84.

GRI Sustainability Reporting by Australian Public Sector Organizations

Public Money & Management, Vol. 28, Issue 6, pp. 361-366, December 2008
Posted: 07 Nov 2008
James Guthrie and Federica Farneti
Macquarie University - Department of Accounting and Finance and University of Bologna - School of Economics, Management, and Statistics

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85.

Audit Committees: Is There a Role for Corporate Senates And/Or Stakeholder Councils?

Corporate Governance: An International Review, Vol. 3, No. 2, pp. 78−89, April, 1995
Posted: 01 Nov 2006
James Guthrie and Shann Turnbull
Macquarie University - Department of Accounting and Finance and International Institute for Self-Governance

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Audit Committees, Conflicts of interests, Corporate Senates, Stakeholder Councils,

86.

Caught in an Evaluatory Trap: A Dilemma for Public Services Under Npfm

Posted: 04 Dec 2001
Olov Olson, Christopher Humphrey and James Guthrie
University of Gothenburg - School of Business, Economics and Law, University of Sheffield - School of Management and Macquarie University - Department of Accounting and Finance

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Financial management; Accountability; Responsibility; Performance measurement; Cost-effectiveness; Democracy