Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
1003848 | Accounting Forum | 2008 | 14 Pages |
Abstract
Although much has been discussed about voluntary disclosure of human capital in annual reports there has been limited examination of the motivations behind such disclosure. This study uses the perspective of the political economy of accounting to understand motivations. Using the method of content analysis, this paper examines human capital disclosure practices in annual reports of a sample of firms in Sri Lanka, a developing nation. Eleven case study interviews from the sample explore the motivations behind the disclosure practices of firms. Findings reveal that firms use disclosure to reduce tension between firms and their constituents, in the interest of further capital accumulation.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Indra Abeysekera,