Purpose – This paper aims to construct a comprehensive theoretical framework for interpreting voluntary IC disclosure practices by organizations.Design/methodology/approach – Four most‐commonly used theories in the area, namely agency theory, stakeholder theory, signalling theory, and legitimacy theory, were integrated in terms of the interrelated concepts relating to voluntary IC disclosure.Findings – The constructed theoretical framework includes three concepts: to reduce information asymmetry; to discharge accountability to various stakeholders; and to signal organizational legitimacy and excellence (or superior quality) to society, which are seen as motivations for organizations to disclose their IC on a voluntary basis.Research limitations/implications – The framework ignores some other theoretical perspectives which are also relevant to voluntary IC disclosure; the framework is not justified by any empirical evidence.Originality/value – This research is the first attempt to construct a comprehensive...

Purpose: The purpose of this study is to examine the current state of online sustainability reporting in the Hong Kong higher education sector from a variety of perspectives. Design/methodology/approach: The multiple case study was the research method for this research. Content analysis of the university website, as well as interview with university management, personnel in the sustainability office, academics and students, were adopted for data collection. An assessment framework for sustainability reporting was developed as an instrument for content analysis, based on G4 guidelines and prior literature. Findings: The authors observe that most Hong Kong public universities have a specific webpage for sustainability reporting on the website, which consists of an amount of sustainability-related information in terms of general aspects, specific aspects and stakeholder participation. Moreover, they notice that Hong Kong public universities attach importance to sustainability and its reporting, and they would like to communicate their sustainability activities to various stakeholders and the community where they operate. Practical implications: This paper indicates some practical implications for academics, university management, policymakers and sustainability education amongst universities in Hong Kong and beyond. Social implications: This paper argues that universities, as a central place to foster talents and future leaders, should operate in a sustainable manner at the first place and then report their sustainability-related activities taking full advantage of the current information and communication technologies, so as to discharge accountability to various stakeholders and meet the expectations of the community where they operate. Originality/value: This paper uses a multiple case study approach to explore the status of online sustainability reporting at Hong Kong universities, which contributes to limited research in the area, particularly for online sustainability reporting in the higher education institutions, and makes some contributions to the extant literature.

This article provides insights into the implementation of New Public Management (NPM) practices in Indonesia, including the introduction of an accrual accounting system for local government. The adoption of NPM practices was part of political, economic and public sector reforms introduced after 1998. The article discusses the background and obstacles to the reforms and the nature of the accrual accounting system adopted by Indonesian local government. Finally, the authors make recommendations for policy-makers in Indonesia and other developing nations.

This study examines the case of sustainability reporting by a New Zealand public university from a longitudinal perspective. Content analysis of the sustainability report for a five-year period is the primary research method. We observe that sustainability reporting by the case university excessively focuses on environmental reporting with a near absence of economic and social disclosures. Also, the results reveal that there is a generally upward trend for the reporting in the period, albeit the overall level is still low without any monetary disclosures in the report. Moreover, we find that the university does not follow any guidelines in its reporting. Based upon the results and findings, we provide some suggestions for universities to improve their sustainability reporting. This study contributes to the limited research with regard to sustainability reporting in the higher education sector, particularly from a longitudinal perspective. It is expected that this research would have some implications for academics and university sustainability policy makers.