Motivations behind reporting on human capital in New Zealand

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Perera, Ahesha
Rainsbury, Liz
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Conference Contribution - Oral Presentation
Ngā Upoko Tukutuku (Māori subject headings)
New Zealand
human capital
Perera, A., & Rainsbury, L. (2019, December). Motivations Behind Reporting on Human Capital in New Zealand. Paper presented at the Auckland Region Accounting (ARA) Conference, University of Auckland, New Zealand.
PURPOSE: The purpose of this paper is to examines the motivations of companies within the New Zealand banking sector for reporting on Human Capital (HC). DESIGN / METHODOLOGY / APPROACH: The research method included a content analysis of publicly available information communicated by the banks on HC along with 14 interviews of eight banks. FINDINGS: The analysis of the data identified three major motivations. First, the banks used HC reporting to enhance their image by reporting on how employees contribute to the customer experience and the community. Second, the banks use HC reporting to achieve a competitive advantage by differentiating their HC from others. The third motivation is to communicate the kind of talent the banks are looking for as a means of recruiting staff and to acknowledge the contribution and abilities of the existing workforce. RESEARCH LIMITATIONS: Only 8 of the 21 registered banks participated in the study so the findings cannot be generalised to all banks. Further, in the research process data may have been lost through researchers’ bias. PRACTICAL IMPLICATIONS: The framework developed in this study explaining why do banks voluntarily report on HC can be adapted, and applied to future research on HC disclosures. Further, findings from this study provide insights into the motivation for voluntary reporting in banks which could be used by banks to improve the reporting of HC. ORIGINALITY / VALUE: Prior research in New Zealand has focused on the content of the HC disclosures within the scope of intellectual capital rather than the motivations of organisations to report on HC.
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