Intellectual capital reporting : an examination of local government in Victoria

The objective of this research is to examine how Victorian local government annual reports disclose information on intellectual capital. The idea of intellectual capital has become part of the working organisational vocabulary, and is widely held in management literature to be the pre-eminent economic resource and a key driver of efficiency, effectiveness and continual improvement in the private and public sectors. Under the recent Best Value Victoria policy, local governments are under increasing pressure to acquire and apply intellectual capital to improve responsiveness to community needs and meet cost and quality criteria. Annual reports exist as vehicles for communication, accountability and decision making. This study examines how the internal, external and human categories of intellectual capital are represented in the annual reports for the 2000 year for 77 of the 78 Victorian local
governments.

Using a matrix approach derived from Petty and Guthrie's (2000) framework, content analysis is employed to examine the incidence and intensity with which specific elements of intellectual capital are reported. This research indicates that generally the content of annual reports have not provided clear and coherent representations of how local government in Victoria are developing, applying and measuring intellectual capital. The nature and extent of intellectual capital reporting varies considerably between councils, and the disclosure of the human elements of intellectual capital is particularly underdeveloped. The findings suggest that more research in this area is needed to determine the extent to which intellectual capital should be disclosed and whether the current paucity of disclosure stems from disinterest or technical problems. There is also the need for further research into the need to identify and describe elements of intellectual capital, and into effective
reporting strategies and techniques. This may lead to the development of a 'best practice' reporting model for intellectual capital. Furthermore, the preliminary investigations indicate a perceived need to raise the consciousness of public sector
managers as to the existence of intellectual capital within their organisations, and ultimately lead to more informed and effective management of this asset.

Elections and representations in local government: A Victorian case study

This article examines the application of different views of representation in the electoral systems at local government level: interest, corporate and mirror representation. The electoral framework underpins the process of representation, influencing both who are eligible to become voters and how their votes are collected and counted. The paper examines the  interrelationship between representation and the electoral framework in local government in Victoria. We use a historical analysis, and identify a long period of interest representation; a short, relatively recent period of corporate representation; and an attempt to introduce some elements of mirror representation. We conclude by arguing that local electoral reform needs to take into account the multiple meanings of representation.

Changing communities: international students in local government schools

Although fewer than 10% of international students are in the primary and secondary educational sectors, recent figures show the number of these students to have increased exponentially making Australia a leading player in school education provision along with Britain and the United States. The impact of these changes on local schools and the correspondent negotiation of globalising trends on secondary schools alter the ways that identity and difference are understood and played out and the ways that policy and practice in participating schools can be understood At the same time the terms and conditions that define these demands - particularly as they characterize them as marketable commodities. English language and as global and western education need to spelt out and interrogated. In this paper 1 interrogate the ways that community members within local government schools speak about the impact of fee-paying international students on their school. 1 suggest that these discussions are defined by the material and conceptual relations of identity and difference crisscrossed by the politics of consumption and production.

Work characteristics and employee outcomes in local government

The overall objective of this study was to examine the work characteristics that make significant contributions to extra-role performance (as measured by the helping dimension of citizenship behaviour) and employee wellbeing (measured by job satisfaction and psychological health) in a local government. The work characteristics examined were based on the demand-control-support (DCS) model, augmented by organization-specific characteristics. The results indicate that characteristics described in the core DCS are just as relevant to extra-role performance as they are to more traditional indicators of job stress. Although the more situation-specific conditions were not predictive of citizenship behaviour, they made unique contributions to job satisfaction

Modelling the marketing of place by local government in Australia

Much of Regional Australia is suffering from an overall decline in population with a specific loss of young adults (16-30 year olds). A decline in population, linked with the Australia-wide problems of ageing populations and diminishing birth rates, is leading to a social and economic malaise in many regional cities and towns that threatens their long-term sustainability due to the lack of skilled workers and professionals. This paper examines the concept of “place” marketing, and the approach of local government to market regions, cities, and towns to attract targeted population to help maintain the sustainability of Regional Australia.

Working with local government to research strategic development within regional Victoria

Changes in population size and composition, forecasted for regional Victorian cities, have the potential to significantly impact upon their urban environments. The Built Environment Research Group (BERG) at Deakin
University, in collaboration with The Centre for Sustainable Regional Communities at La Trobe University, is currently working with the City of Greater Bendigo and the City of Warrnambool to research this situation. The following paper introduces the work being undertaken to develop strategies for promoting an integrated approach to regional development, and  addresses the administrative context supporting current decision-making processes within local government.

Data infrastructure for evidence-based local government policy

This paper outlines an approach for collecting and integrating data useful for evidence based planning and decision making in the not-for-profit sector, in particular for local government policy and planning. Given the methodological advances in multi-level analysis and the nature of rigorous policy analysis, leading academics and practitioners are advocating that policy driven research to be undertaken at a number of levels of analysis. Recent years have brought an explosion of public domain data in many aspects of social, economic and cultural aspects of society (cites and examples) and with this comes the opportunity, as outlined here, to integrate relevant public domain data in order to construct community profiles for local government areas in Victoria.

Predictors of job strain experienced by employees in an Australian local government organisation

The aim of this study was to identify the work characteristics that contribute to the strain experienced by employees in a public sector organisation. The data obtained from a survey of the employees in a local government organisation was analysed to investigate variables that
would be significant predictors of employee wellbeing. Work-based support, job control and time-related pressures were identified as three work characteristics that offer valuable opportunities for boosting the health-promoting value of this organization.

Victorian local government and women's political participation in small towns.

Rural women were involved in the struggle for women's suffrage in Victoria but their entry into local government has been slower than in urban centres. This paper takes as its starting point Ken Dempsey's analysis of the hegemonic masculine structure of small Victorian towns in the 1980s and Amanda Sinclair's notion of the maternal feminist being the prototype of the rural woman councillor at that time. My study, which is based upon a qualitative interview study with 12 women councillors across rural Victoria during February 2004, reveals that women in small towns are now much more likely to challenge the notion of masculine hegemony by playing a more proactive role in community affairs in small towns. For them, local government service is a logical and practical way to help improve the quality of life in their constituencies. This is also because the traditional rural definition of local government with its main function to ensure adequate infrastructure provision for its ratepayers to maintain viable farming and other productive operations is changing. Furthermore, these women challenged the notion of the maternal feminist by embracing broader political agendas and operating with different representational styles than those associated with previous generation of women on local councils in small towns. On a theoretical level, the paper concludes by suggesting that while the notion of a 'critical mass' in terms of women's political participation is important, there is also a need to explore women's accounts of ‘critical acts’ in the everyday decision-making of local government.

Accounting for local government boundary changes in South Australia : valuing assets and liabilities or valuing revenue streams

This paper examines the methodologies adopted in the transfer of assets, liabilities, revenues and expenses resulting from boundary changes associated with municipal amalgamations in South Australia during the late 1990s. It investigates the methods employed for apportioning these financial elements, valuations used and financial settlements required. Significant transfers occurred in only three cases. In two cases, councils used simple, pragmatic methods to apportion assets and liabilities, similar to those used previously in Victoria. In the third case a transfer price was calculated based on the net present value of revenues. This method is quite different from previous methods examined and is appropriate where one council will make significant future gains at another council's loss because of net revenue transfers.

Victorian local government reforms 1992-1999, revisited: implication for trade unions

Between 1992 and 1999 the Victorian State Government, Led by Jeff Kennett, set about implementing the most extensive public sector reform program ever witnessed in Australia, part of which involved significant changes in the organisation and operation of Local government. Although Local government had traditionally been 'the blind spot' in governmental arrangements, within three years of assuming office Local government had undergone major structural and operational change. This paper revisits this period by examining four elements of the reform agenda including the factors driving the reform, the Kennett government's approach to Local government reform, the expected outcomes sought by this government, and the policies implemented in Local government to achieve the expected outcomes. The paper identifies a number of implications for trade unions arising from this reform agenda and concludes that further investigation is warranted in this area.