RIS ID
28470
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.
Publication Details
This article was originally published as Abeysekera, I, Political economy of accounting in intellectual capital reporting, The European Journal of Management and Public Policy, 2(1), 2003, 65-79.