Intellectual capital accounting: practices in a developing country
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Routledge
2008
|
| Ausgabe: | 1. publ. |
| Schriftenreihe: | Routledge studies in accounting
4 |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 200 S. Ill. |
| ISBN: | 0415437547 9780415437547 0203937619 9780203937617 |
Internformat
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Datensatz im Suchindex
| _version_ | 1804136937937698816 |
|---|---|
| adam_text | Contents
List of illustrations viii
Foreword ix
Preface x
Acknowledgements xi
List of abbreviations xii
1 Introduction and overview 1
2 Literature review of intellectual capital reporting
with a human capital focus 10
3 Political economy of accounting reporting theory 23
4 Forces shaping intellectual capital reporting in Sri Lanka 36
5 Research method 47
6 Hypothesis development and data interpretation 94
7 Results of hypotheses analysis and discussion 103
8 Interpretation of results 145
9 Conclusions 172
Annual reports used for reference 177
Bibliography 178
Index 197
Illustrations
Figures
5.1 Total variables analysed in the data set 60
5.2 Research methods used in the study 67
Tables
1.1 Research objectives and outcomes 6
2.1 Research objectives and outcomes 22
3.1 Research objectives and outcomes 34
4.1 Research objectives and outcomes 46
5.1 An introduction to companies in the sample 52 53
5.2 The intellectual capital coding framework used for this study 56 59
5.3 Firms interviewed by industry sector 63
5.4. Research objectives and outcomes 69
6.1 Industry group classification based on the number
of shareholders 96
6.2 ICR elements 99
6.3 Basis of interpretation of hypothesis one 101
6.4 Research objectives and outcomes 102
7.1 ICR elements between industry groups 105
7.2 IC elements managed but not reported 106
7.3 IC elements reported but not managed 106
7.4 Research objectives and outcomes 107
8.1 HumC reporting analysed by PEA theory 151 152
8.2 ExtC reporting analysed by PEA theory 159
8.3 IntC reporting analysed by PEA theory 163
8.4 Research objectives and outcomes 170
Charts
5.1 Top 30 firms percentage of market capitalisation 68
7.1 Average ICR frequency of industry groups 104
|
| adam_txt |
Contents
List of illustrations viii
Foreword ix
Preface x
Acknowledgements xi
List of abbreviations xii
1 Introduction and overview 1
2 Literature review of intellectual capital reporting
with a human capital focus 10
3 Political economy of accounting reporting theory 23
4 Forces shaping intellectual capital reporting in Sri Lanka 36
5 Research method 47
6 Hypothesis development and data interpretation 94
7 Results of hypotheses analysis and discussion 103
8 Interpretation of results 145
9 Conclusions 172
Annual reports used for reference 177
Bibliography 178
Index 197
Illustrations
Figures
5.1 Total variables analysed in the data set 60
5.2 Research methods used in the study 67
Tables
1.1 Research objectives and outcomes 6
2.1 Research objectives and outcomes 22
3.1 Research objectives and outcomes 34
4.1 Research objectives and outcomes 46
5.1 An introduction to companies in the sample 52 53
5.2 The intellectual capital coding framework used for this study 56 59
5.3 Firms interviewed by industry sector 63
5.4. Research objectives and outcomes 69
6.1 Industry group classification based on the number
of shareholders 96
6.2 ICR elements 99
6.3 Basis of interpretation of hypothesis one 101
6.4 Research objectives and outcomes 102
7.1 ICR elements between industry groups 105
7.2 IC elements managed but not reported 106
7.3 IC elements reported but not managed 106
7.4 Research objectives and outcomes 107
8.1 HumC reporting analysed by PEA theory 151 152
8.2 ExtC reporting analysed by PEA theory 159
8.3 IntC reporting analysed by PEA theory 163
8.4 Research objectives and outcomes 170
Charts
5.1 Top 30 firms percentage of market capitalisation 68
7.1 Average ICR frequency of industry groups 104 |
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| illustrated | Illustrated |
| index_date | 2024-07-02T18:28:09Z |
| indexdate | 2024-07-09T21:04:20Z |
| institution | BVB |
| isbn | 0415437547 9780415437547 0203937619 9780203937617 |
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| publishDate | 2008 |
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| series | Routledge studies in accounting |
| series2 | Routledge studies in accounting |
| spelling | Abeysekera, Indra Verfasser aut Intellectual capital accounting practices in a developing country Indra Abeysekera 1. publ. London [u.a.] Routledge 2008 200 S. Ill. txt rdacontent n rdamedia nc rdacarrier Routledge studies in accounting 4 Routledge studies in accounting 4 (DE-604)BV023244323 4 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015921028&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Abeysekera, Indra Intellectual capital accounting practices in a developing country Routledge studies in accounting |
| title | Intellectual capital accounting practices in a developing country |
| title_auth | Intellectual capital accounting practices in a developing country |
| title_exact_search | Intellectual capital accounting practices in a developing country |
| title_exact_search_txtP | Intellectual capital accounting practices in a developing country |
| title_full | Intellectual capital accounting practices in a developing country Indra Abeysekera |
| title_fullStr | Intellectual capital accounting practices in a developing country Indra Abeysekera |
| title_full_unstemmed | Intellectual capital accounting practices in a developing country Indra Abeysekera |
| title_short | Intellectual capital accounting |
| title_sort | intellectual capital accounting practices in a developing country |
| title_sub | practices in a developing country |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015921028&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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