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Human Capital Reporting In A Developing Nation, Indra Abeysekera, J. Guthrie
Human Capital Reporting In A Developing Nation, Indra Abeysekera, J. Guthrie
Faculty of Commerce - Papers (Archive)
In recent years, a trend in management has been the introduction of human capital (HC) management and accounting. As a result of this trend, there has been a demand from external stakeholders for a different sort of information, and many firms have, in an attempt to meet this demand, become more involved in the creation, measurement and reporting of information other than ‘financial’ data. Using the method of content analysis, this paper reports on human capital reporting (HCR) practices taken from a sample of firms in Sri Lanka, a developing nation. The paper aims first to examine the disclosure patterns …