Political economy of accounting in intellectual capital reporting

Research output: Contribution to journalArticlepeer-review


Several factors shaping intellectual capital reporting (ICR) in the context of the political economy of accounting (PEA) theory were discussed in relation to traditional accounting reporting system, intellectual capital and intellectual reporting definitions, techniques employed to report intellectual capital (IC), and theoretical classification of IC. Reporting intellectual capital enables firms to report them in a fashion that best suits the relationship between the firm and their political, economic, and social arrangement. The unregulated reporting can increase manipulation of ICR in a borderless reporting environment to reduce the tension between the firm and its political, social, and economic arrangement.
Original languageEnglish
Pages (from-to)65-79
Number of pages15
JournalEuropean Journal of Management and Public Policy
Issue number1
Publication statusPublished - 2003
Externally publishedYes


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