Intellectual Capital Accounting: Practices in a Developing Country

by Abeysekera; Indra

• ISBN13: 9780415437547
• ISBN10: 0415437547
• Edition: 1st
• Format: Hardcover
• Copyright: 2007-12-25
• Publisher: Routledge

Summary

This book examines and explains the intellectual capital reporting practices, with a human capital focus, of firms located in the developing nation of Sri Lanka. The study ascertains the following: first, to what extent the industry groups, based on the number of shareholders, differ in their ICR practices; and second, to what extent firms in Sri Lanka differ from counterparts in other nations in their intellectual capital reporting practices. An important aspect of this book is looking at the practices from a critical perspective to providing a more balanced view of 'good' and 'bad' effects of intellectual capital. The book meticulously outlines an extensive literature review, research methods, the theoretical perspective, findings with an engaging discussion, and concluding remarks. Indra Abeysekera's fine research project is an impressive contribution to an emerging area of interest throughout academia and industry.

Author Biography

Indra Abeysekera is Senior Lecturer in Accounting at the University of Sydney.

Table of Contents

Introduction And Overview

Literature Review Of Intellectual Capital Reporting With A Human Capital Focus

Political Economy Of Accounting Reporting Theory

Forces Shaping Intellectual Capital Reporting In Sri Lanka

Research Method

Hypothesis Development And Data Interpretation

Results Of Hypotheses Analysis An Discussion

Interpretation Of Results

Conclusion

Table of Contents provided by Publisher. All Rights Reserved.