Intellectual Capital Accounting

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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, meticulously outlining an extensive literature review in this emerging field of debate. Inhaltsverzeichnis 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