Human Capital Reporting in a Developing Nation

Presented at 7th Interdisciplinary Perspectives on Accounting (IPA) Conference, Madrid, Spain, July 13-16, 2003

18 Pages Posted: 18 Mar 2009

See all articles by Indra Abeysekera

Indra Abeysekera

affiliation not provided to SSRN

James Guthrie

Macquarie University - Department of Accounting and Finance; University Of Bologna - Department of Management; Macquarie University, Macquarie Business School

Date Written: July 13, 2003

Abstract

In recent years, a trend in management has been the introduction of human capital (HC) management and accounting. As a result of this trend, there has been a demand from external stakeholders for a different sort of information, and many firms have, in an attempt to meet this demand, become more involved in the creation, measurement and reporting of information other than 'financial' data. Using the method of content analysis, this paper reports on human capital reporting (HCR) practices taken from a sample of firms in Sri Lanka, a developing nation. The paper aims first to examine the disclosure patterns of HCR observed in the Sri Lankan sample, and second to speculate upon the differences in disclosure patterns between Sri Lanka and developed nations.

Keywords: Human capital, Human capital reporting, Sri Lanka, Knowledge economy, Annual reports, Content analysis, Intellectual capital, Developing nation

JEL Classification: J24, J41

Suggested Citation

Abeysekera, Indra and Guthrie, James, Human Capital Reporting in a Developing Nation (July 13, 2003). Presented at 7th Interdisciplinary Perspectives on Accounting (IPA) Conference, Madrid, Spain, July 13-16, 2003, Available at SSRN: https://ssrn.com/abstract=1362110 or http://dx.doi.org/10.2139/ssrn.1362110

Indra Abeysekera

affiliation not provided to SSRN ( email )

James Guthrie (Contact Author)

Macquarie University - Department of Accounting and Finance ( email )

Sydney - NSW, 2109
Australia

University Of Bologna - Department of Management ( email )

P.Le Vittoria 15
Forli', 47121
Italy
+39-0543-374-621 (Phone)

Macquarie University, Macquarie Business School ( email )

New South Wales 2109
Australia