Journal of Intellectual Capital
IC reporting in the Australian Red Cross blood service
James Guthrie Peter Steane Federica Farneti

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James Guthrie Peter Steane Federica Farneti, (2009),"IC reporting in the Australian Red Cross blood service", Journal of Intellectual Capital, Vol. 10 Iss 4 pp. 504 - 519
Permanent link to this document: http://dx.doi.org/10.1108/14691930910996616 Downloaded on: 13 May 2015, At: 22:42 (PT)
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10,4

IC reporting in the Australian Red
Cross blood service

504

University of Sydney, Sydney, Australia and
University of Bologna, Forli, Italy

James Guthrie
Peter Steane
Macquarie University, Sydney, Australia, and
Downloaded by Swinburne University of Technology At 22:42 13 May 2015 (PT)

Federica Farneti
University of Bologna, Forli, Italy
Abstract
Purpose – The paper aims to study and compare the Australian Red Cross Blood Service
(ARCBS) annual (AR) and intellectual capital reports (ICR) with an earlier study. The paper seeks to analyse the reporting practices of intellectual capital (IC) within this organisation.
Design/methodology/approach – The case study organisation is an Australian not-for-profit
(NFP) organisation and the study took place over three years. A content analysis of ARCBS AR and ICR between 2002 and 2005 was conducted. Several interviews were conducted with a number of key ARBCS staff during 2006 to identify why and how they reported IC information.
Findings – The findings indicate a greater focus on internal and external capital with less focus on human capital. The frequency with which certain internal, external and human capital elements occur in ARCBS reports can be explained by macro, meso and micro factors which affect the organisation and influence the information it provides to its stakeholders. It