(2004) 251–268
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Human capital reporting in a developing nation
Indra Abeysekeraa,*, James Guthrieb
a
Department of Accounting and Finance, Macquarie University, Sydney, NSW 2109, Australia
b
Macquarie Graduate School of Management, Sydney, NSW 2109, Australia
Received 2 May 2003; revised 21 September 2003; accepted 4 March 2004
Abstract
In recent years, a trend in management has been the introduction of human capital (HC)
management and accounting. As a…
Words 9460 - Pages 38
