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Motivations behind human capital disclosure in annual reports


  • Abeysekera, Indra


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.

Suggested Citation

  • Abeysekera, Indra, 2008. "Motivations behind human capital disclosure in annual reports," Accounting forum, Elsevier, vol. 32(1), pages 16-29.
  • Handle: RePEc:eee:accfor:v:32:y:2008:i:1:p:16-29
    DOI: 10.1016/j.accfor.2006.11.006

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    References listed on IDEAS

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    7. John Daley, 2001. "The Intangible Economy and Australia," Australian Journal of Management, Australian School of Business, vol. 26(1_suppl), pages 3-19, August.
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    9. Flamholtz, Eric, 1976. "The impact of human resource valuation on management decisions: A laboratory experiment," Accounting, Organizations and Society, Elsevier, vol. 1(2-3), pages 153-165, June.
    10. Cooper, David, 1980. "Discussion of towards a political economy of accounting," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 161-166, January.
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    1. repec:eee:advacc:v:31:y:2015:i:2:p:219-227 is not listed on IDEAS
    2. repec:hur:ijarbs:v:8:y:2018:i:5:p:459-479 is not listed on IDEAS
    3. Nicoleta Maria Ienciu, 2012. "Theoretical Fundamentals of Human Factor," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 15(45), pages 247-264, September.
    4. repec:eee:advacc:v:30:y:2014:i:2:p:381-393 is not listed on IDEAS
    5. Orthodoxia Kyriacou & Jatin Pancholi & Angathevar Baskaran, 2010. "(Re)presentation of women in Indian accountancy bodies' web sites," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 7(3), pages 329-352, August.
    6. repec:eee:accfor:v:37:y:2013:i:3:p:163-181 is not listed on IDEAS


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