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Intellectual Capital Accounting : Practices in a Developing Country. 知的資本会計
・ISBN 978-0-415-43754-7 2008 hard GB£ 171.99
￥54,486.- (税込) ※（※）価格はご注文時の参考価格となります。
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・ISBN 978-0-415-54148-0 2012 paper GB£ 13.99
￥4,431.- (税込) ※（※）価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
版元の原価改定、外国為替の変動等により異なる場合がございますので、予めご了承下さい。
電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-0-203-93761-7
| 著者・編者 | Abeysekera, Indra, |
|---|---|
| シリーズ | Routledge Studies in Accounting |
| 出版社 | (Routledge, UK) |
| ページ数 | 224 pp. |
| 言語 | ENG |
| ニュース番号 | ＜545-738＞ |
解説
This book examines and explains the intellectual capital reporting practices, with a human capital focus, of firms located in the developing nation of Sri Lanka. The study ascertains the following: first, to what extent the industry groups, based on the number of shareholders, differ in their ICR practices; and second, to what extent firms in Sri Lanka differ from counterparts in other nations in their intellectual capital reporting practices.
An important aspect of this book is looking at the practices from a critical perspective to providing a more balanced view of 'good' and 'bad' effects of intellectual capital. The book meticulously outlines an extensive literature review, research methods, the theoretical perspective, findings with an engaging discussion, and concluding remarks. Indra Abeysekera's fine research project is an impressive contribution to an emerging area of interest throughout academia and industry.