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Political Economy Of Accounting In Intellectual Capital Reporting, Indra Abeysekera
Political Economy Of Accounting In Intellectual Capital Reporting, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
Several factors shaping intellectual capital reporting (ICR) in the context of the political economy of accounting (PEA) theory were discussed in relation to traditional accounting reporting system, intellectual capital and intellectual reporting definitions, techniques employed to report intellectual capital (IC), and theoretical classification of IC. Reporting intellectual capital enables firms to report them in a fashion that best suits the relationship between the firm and their political, economic, and social arrangement. The unregulated reporting can increase manipulation of ICR in a borderless reporting environment to reduce the tension between the firm and its political, social, and economic arrangement.
Intellectual Accounting Scorecard - Measuring And Reporting Intellectual Capital, Indra Abeysekera
Intellectual Accounting Scorecard - Measuring And Reporting Intellectual Capital, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
Several indicators are constructed to measure intellectual capital at inter-organisational and inter-organisational level. The majority of models constructed so far have not established the link between individual intellectual items and organisational intellectual capital performance. The few models that establish such a link demand significant management time to monitor them, or have established indices outside the traditional accounting system. The Intellectual Accounting Scorecard integrates intellectual capital measuring and reporting into mainstream traditional accounting reporting. Firstly it identifies each intellectual capital item as an intellectual revenue and intellectual expenses having an impact on the statement of income, or as an intellectual assets …