Political Economy of Accounting in Intellectual Capital Reporting

The European Journal of Management and Public Policy, 2(1), 2003, 65-79

32 Pages Posted: 16 Sep 2013

See all articles by Indra Abeysekera

Indra Abeysekera

Charles Darwin University, Australia

Date Written: 2003

Abstract

Several factors shaping intellectual capital reporting (ICR) in the context of the political economy of accounting (PEA) theory were discussed in relation to traditional accounting reporting system, intellectual capital and intellectual reporting definitions, techniques employed to report intellectual capital (IC), and theoretical classification of IC. Reporting intellectual capital enables firms to report them in a fashion that best suits the relationship between the firm and their political, economic, and social arrangement. The unregulated reporting can increase manipulation of ICR in a borderless reporting environment to reduce the tension between the firm and its political, social, and economic arrangement.

Keywords: intellectual capital, intellectual capital reporting, political economy of accounting

Suggested Citation

Abeysekera, Indra, Political Economy of Accounting in Intellectual Capital Reporting (2003). The European Journal of Management and Public Policy, 2(1), 2003, 65-79, Available at SSRN: https://ssrn.com/abstract=2326087

Indra Abeysekera (Contact Author)

Charles Darwin University, Australia ( email )

Australia
+61889468807 (Phone)