Business Commons^™

Intellectual Capital Practices Of Firms And The Commodification Of Labour, Indra Abeysekera

Faculty of Commerce - Papers (Archive)

Purpose – The purpose of this paper is to examine the nature and implications of the actual techniques used in the measuring and reporting of intellectual capital.

Design/methodology/approach – The paper takes the form of a literature review.

Findings – The paper demonstrates that the commodification of intellectual capital, rather than solving the contradictions accompanying market value maximisation, simply shifts these contradictions to a new location.

Practical implications – The wide range of intellectual capital definitions, frameworks, and indices allow firms to choose intellectual capital reporting which will justify maximising their market value, resulting in the construction of data in …

Intellectual Capital Disclosure Trends: Singapore And Sri Lanka, Indra Abeysekera

Faculty of Commerce - Papers (Archive)

Purpose - This paper investigates the intellectual capital disclosure trends and disclosure category differences of top 20 listed firms in a developing nation, Sri Lanka, and moderately developed nation, Singapore. The aim of this study is to highlight the differences in IC disclosure practice between developing and developed nations.

Design/methodology/approach - The study investigates the top 20 firms by market capitalization listed on the Colombo stock exchange in 1998 to 2000. Using the content analysis method, it reviews the annual reports of these firms to determine intellectual capital disclosure trends in Sri Lanka. It then compares these findings with a …

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

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, …

Managing Human Capital In A Privately Owned Public Hotel Chain, Indra Abeysekera

Faculty of Commerce - Papers (Archive)

This study analyses human capital (HC) management practices in a small privately owned public hotel group, in the context of intellectual capital (IC). Previous studies have highlighted how firms measure and report HC, however few studies have examined the HC management practices of firms. This study analyses these practices using multiple data methods – namely, observation, interaction with staff, examination of internal financial and management reports, and semi-structured case study interviews - on a continuous basis over a one-year period. The results of this study indicate that, through HC management practices, this group of hotels engaged in value extraction rather …

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

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 …