Intellectual Capital Accounting
Practices in a Developing Country
Published on 20. December 2007
224 pages
978-1-134-07360-3 (ISBN)
Description
This book examines and explains the intellectual capital reporting practices, with a human capital focus, of firms located in the developing nation of Sri Lanka. The study ascertains the following: first, to what extent the industry groups, based on the number of shareholders, differ in their ICR practices; and second, to what extent firms in Sri Lanka differ from counterparts in other nations in their intellectual capital reporting practices.
An important aspect of this book is looking at the practices from a critical perspective to providing a more balanced view of 'good' and 'bad' effects of intellectual capital. The book meticulously outlines an extensive literature review, research methods, the theoretical perspective, findings with an engaging discussion, and concluding remarks. Indra Abeysekera's fine research project is an impressive contribution to an emerging area of interest throughout academia and industry.
An important aspect of this book is looking at the practices from a critical perspective to providing a more balanced view of 'good' and 'bad' effects of intellectual capital. The book meticulously outlines an extensive literature review, research methods, the theoretical perspective, findings with an engaging discussion, and concluding remarks. Indra Abeysekera's fine research project is an impressive contribution to an emerging area of interest throughout academia and industry.
Reviews / Votes
'Dr Indra Abeysekera has produced an interesting book from his studies into intellectual accounting practices in developing countries. I highly recommend this book as it is ground breaking in that it provides detailed case studies and a theoretical argument about intellectual capital management, measurement and reporting in developing countries. This book recognises the significance of intellectual capital matters and explores in depth organisations' practices and understandings about its value. An excellent piece of work.' - James Guthrie, Professor of Accounting, University of Sydney, AustraliaMore details
Series
Language
English
Place of publication
London
United Kingdom
Publishing group
Taylor & Francis Ltd
Target group
College/higher education
Product notice
Reflowable
Illustrations
5 s/w Abbildungen, 40 s/w Tabellen, 1 s/w Photographie bzw. Rasterbild, 4 s/w Zeichnungen
40 Tables, black and white; 4 Line drawings, black and white; 1 Halftones, black and white; 5 Illustrations, black and white
File size
0,55 MB
ISBN-13
978-1-134-07360-3 (9781134073603)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
Additional editions
Book
03/2012
1st Edition
Routledge
€21.60
Shipment within 15-20 days
Book
12/2007
1st Edition
Routledge
€231.60
Shipment within 15-20 days
Person
Indra Abeysekera is Senior Lecturer in Accounting at the University of Sydney, Australia.
Content
1. Introduction and Overview 2. Literature Review of Intellectual Capital Reporting With a Human Capital Focus 3. Political Economy of Accounting Reporting Theory 4. Forces Shaping Intellectual Capital Reporting in Sri Lanka 5. Research Methods 6. Hypothesis Development and Data Interpretation 7. Results of Hypotheses, Analysis and Discussion 8. Interpretation of Results 9. Conclusions
