1st Edition
Intellectual Capital Accounting Practices in a Developing Country
By Indra Abeysekera
Copyright 2008
224 Pages
5 B/W Illustrations
by
Routledge
224 Pages
5 B/W Illustrations
by
Routledge
224 Pages
5 B/W Illustrations
by
Routledge
Also available as eBook on:
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... Read more
1. Introduction and Overview 2. Literature Review of Intellectual Capital Reporting With a Human Capital Focus 3. Political Economy of Accounting Reporting Theory 4. Forces Shaping Intellectual Capital Reporting in Sri Lanka 5. Research Methods 6. Hypothesis Development and Data Interpretation 7. Results of Hypotheses, Analysis and Discussion 8. Interpretation of Results 9. Conclusions
Biography
Indra Abeysekera is Senior Lecturer in Accounting at the University of Sydney, Australia.
'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
