TY - JOUR
T1 - Human capital reporting in a developing nation
AU - Abeysekera, Indra
AU - Guthrie, James
PY - 2004/9
Y1 - 2004/9
N2 - 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.
AB - 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.
UR - http://www.scopus.com/inward/record.url?scp=17144387094&partnerID=8YFLogxK
U2 - 10.1016/j.bar.2004.03.004
DO - 10.1016/j.bar.2004.03.004
M3 - Article
AN - SCOPUS:17144387094
VL - 36
SP - 251
EP - 268
JO - British Accounting Review
JF - British Accounting Review
SN - 0890-8389
IS - 3
ER -