Intellectual Capital Accounting: Practices in a Developing Country

ISBN-13: 9780415541480 / Angielski / Miękka / 2012 / 224 str.

Indra Abeysekera

Opis

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.

Recenzje

'Dr Indra Abeysekera has produced an interesting book from his studies into intellectual accounting practices in developing countries. I highly recommend this book as it is ground breaking in that it provides detailed case studies and a theoretical argument about intellectual capital management, measurement and reporting in developing countries. This book recognises the significance of intellectual capital matters and explores in depth organisations’ practices and understandings about its value. An excellent piece of work.' - James Guthrie, Professor of Accounting, University of Sydney, Australia

Spis treści

1. Introductionand Overview 2. Literature Reviewof Intellectual Capital Reporting Witha Human Capital Focus 3. Political Economyof Accounting Reporting Theory 4. Forces Shaping Intellectual Capital Reporting inSri Lanka 5. Research Methods 6. Hypothesis Developmentand Data Interpretation 7. Results ofHypotheses, Analysisand Discussion 8. Interpretationof Results 9. Conclusions

O autorze

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