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Motivations behind human capital disclosure in annual reports

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  • Indra Abeysekera

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.

Suggested Citation

  • Indra Abeysekera, 2008. "Motivations behind human capital disclosure in annual reports," Accounting Forum, Taylor & Francis Journals, vol. 32(1), pages 16-29, March.
    • Handle: RePEc:taf:accfor:v:32:y:2008:i:1:p:16-29
    DOI: 10.1016/j.accfor.2006.11.006
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    Cited by:

    1. Muttakin, Mohammad Badrul & Khan, Arifur & Belal, Ataur Rahman, 2015. "Intellectual capital disclosures and corporate governance: An empirical examination," Advances in accounting, Elsevier, vol. 31(2), pages 219-227.
    2. Abeysekera, Indra, 2014. "Why do firms disclose and not disclose structural intangibles?," Advances in accounting, Elsevier, vol. 30(2), pages 381-393.
    3. Salawati Sahari & Esmie Obrin Nichol & Suzila Mohamed Yusof, 2019. "Stakeholders’ Expectations on Human Capital Disclosure vs. Corporate Reporting Practice in Malaysia," International Business Research, Canadian Center of Science and Education, vol. 12(1), pages 148-155, January.
    4. Salawati Sahari & Noradiva Hamzah & Mohamat Sabri Hassan & Mara Ridhuan Che Abdul Rahman, 2018. "The Development of a Human Rights Disclosure Index," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(5), pages 459-479, May.
    5. Filippo Vitolla & Nicola Raimo & Arcangelo Marrone & Michele Rubino, 2020. "The role of board of directors in intellectual capital disclosure after the advent of integrated reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2188-2200, September.
    6. Mohammad Ahsan Uddin & Mir Misnad Sultana, 2024. "Does Corporate Governance Affect Intellectual Capital Disclosure Practices?," International Journal of Science and Business, IJSAB International, vol. 41(1), pages 34-55.
    7. 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.
    8. K. Vithana & T. Soobaroyen & C. G. Ntim, 2021. "Human Resource Disclosures in UK Corporate Annual Reports: To What Extent Do These Reflect Organisational Priorities Towards Labour?," Journal of Business Ethics, Springer, vol. 169(3), pages 475-497, March.
    9. Corinne Ollier Bessieux & Emmanuelle Negre & Marie-Anne Verdier, 2022. "Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research," Post-Print hal-03889478, HAL.
    10. Barone, Elisabetta & Ranamagar, Nathan & Solomon, Jill F., 2013. "A Habermasian model of stakeholder (non)engagement and corporate (ir)responsibility reporting," Accounting forum, Elsevier, vol. 37(3), pages 163-181.
    11. Vandana Mehrotra & Amarjeet Kaur Malhotra & Rashmi Pant, 2018. "Intellectual Capital Disclosure by the Indian Corporate Sector," Global Business Review, International Management Institute, vol. 19(2), pages 376-392, April.

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