Intellectual Capital Accounting

Indra Abeysekera is Senior Lecturer in Accounting at the University of Sydney, Australia.

• 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

'Dr Indra Abeysekera has produced an interesting book from his studies into intellectual accounting practices in developing countries. I highly recommend this book as it is ground breaking in that it provides detailed case studies and a theoretical argument about intellectual capital management, measurement and reporting in developing countries. This book recognises the significance of intellectual capital matters and explores in depth organisations’ practices and understandings about its value. An excellent piece of work.' - James Guthrie, Professor of Accounting, University of Sydney, Australia