INTELLECTUAL CAPITAL ACCOUNTING by Indra Abeysekera ( 9781134073603 )

Item Details

Title:

INTELLECTUAL CAPITAL ACCOUNTING
PRACTICES IN A DEVELOPING COUNTRY

By:

Format:

Electronic book text

List price:	£39.99
We believe that this item is permanently unavailable, and so we cannot source it.

ISBN 10:

1134073607

ISBN 13:

9781134073603

Publisher:

TAYLOR & FRANCIS LTD

Pub. date:

1 December, 2007

Series:

Routledge Studies in Accounting

Pages:

224

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.

Illustrations:

4 Line drawings, black and white; 1 Halftones, black and white; 40 Tables,

Publication:

Imprint:

Routledge

Returns:

Non-returnable

Some other items by this author:

ACCOUNTING EDUCATION