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Motivations Behind Human Capital Disclosure In Annual Reports, Indra Abeysekera
Motivations Behind Human Capital Disclosure In Annual Reports, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
Although much has been discussed about voluntary disclosure of human capital in annual reports there has been limited examination of the motivations behind such disclosure. This study uses the perspective of the political economy of accounting to understand motivations. Using the method of content analysis, this paper examines human capital disclosure practices in annual reports of a sample of firms in Sri Lanka, a developing nation. Eleven case study interviews from the sample explore the motivations behind the disclosure practices of firms. Findings reveal that firms use disclosure to reduce tension between firms and their constituents, in the interest of …
Human Capital Value Creation Practices Of Software And Service Exporter Firms In India, V. Murthy, Indra Abeysekera
Human Capital Value Creation Practices Of Software And Service Exporter Firms In India, V. Murthy, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
This study explored the human capital (HC) value creation practices of the top seventeen software and service exporter firms in India. The study used HC disclosure attributes as a tool to the contents of the annual reports for the year 2003-04, to evaluate the type and amount of HC disclosed by the software firms. The study conducted semi-structured interviews with the Heads of Human Resources of fourteen software firms to obtain a greater understanding of the similarities between reporting and managed HC practices. The study identified most reported and least reported attributes of HC using content analysis and explained their …
Content Analysis Of Social, Environmental Reporting: What Is New?, J. Guthrie, Indra Abeysekera
Content Analysis Of Social, Environmental Reporting: What Is New?, J. Guthrie, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
Purpose: The aim of this paper is to review the use of content analysis as a research method in understanding SEA and to examine current contemporary foci of this research tradition. Further, several research method issues relating to the use of content analysis are examined. Methodology: Contemporary focus and research issues are analyzed to provide some future directions for scholars in the field of SEA, by categorizing work in the SEA, social environmental reporting (SER) and intellectual capital reporting (ICR) literature, according to the following: normative literature/theory/commentaries; focus of empirical investigation; quality SER research; combined research methodologies; content analysis method …