Intellectual Capital Accounting: Practices in a Developing Country (Routledge Studies in Accounting)

Abeysekera, Indra

ISBN 10: 0415437547 / ISBN 13: 9780415437547

Published by Routledge, 2007

About this Item

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Seller Inventory # ERICA79604154375476

Bibliographic Details

• Title: Intellectual Capital Accounting: Practices in a Developing Country (Routledge Studies in Accounting)
• Publisher: Routledge
• Publication Date: 2007
• Language: English
• ISBN 10: 0415437547
• ISBN 13: 9780415437547
• Binding: Hardcover
• Condition: Like New
• Book Type: book

About this title

Synopsis

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.

About the Author

Indra Abeysekera is Senior Lecturer in Accounting at the University of Sydney, Australia.