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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 …
Intellectual Capital Reporting Between A Developing And Developed Nation, Indra Abeysekera
Intellectual Capital Reporting Between A Developing And Developed Nation, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
Purpose - This paper examines the patterns of intellectual capital reporting (ICR) of large listed firms in a developing nation, Sri Lanka. The aim of this study is to highlight the differences in ICR practice between developing and developed nations.
Design/methodology/approach - The paper begins by examining each of the top 30 firms by market capitalization listed on the Colombo stock exchange in 1998/1999 and 1999/2000. Using the content analysis method, it reviews the annual reports of these firms to determine the types of intellectual capital (IC) items reported in Sri Lanka. It then compares these findings with a similar …
The Project Of Intellectual Capital Disclosure: Researching The Research, Indra Abeysekera
The Project Of Intellectual Capital Disclosure: Researching The Research, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
This paper examines a number of key issues relating to intellectual capital (IC) disclosure by addressing some of the strengths, weaknesses and gaps of the extant research. The paper begins by examining the definitions of intellectual capital and intellectual capital disclosure currently in use. Methodological issues are examined in relation to the use of source documents, coding frameworks, and research methods. Both positivist and critical theoretical perspectives used to provide a theoretical underpinning of IC disclosure analysis are reviewed. The paper concludes by arguing for the importance of addressing these issues in order to improve the credibility of IC disclosure, …
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 …