The project of intellectual capital disclosure: Researching the research

Indra Abeysekera

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)peer-review


This paper examines a number of key issues relating to intellectual capital (IC) disclosure by addressing some of the strengths, weaknesses and gaps of the extant research. The paper begins by examining the definitions of intellectual capital and intellectual capital disclosure currently in use. Methodological issues are examined in relation to the use of source documents, coding frameworks, and research methods. Both positivist and critical theoretical perspectives used to provide a theoretical underpinning of IC disclosure analysis are reviewed. The paper concludes by arguing for the importance of addressing these issues in order to improve the credibility of IC
disclosure, and offers suggestions for doing so.
Original languageEnglish
Publication statusPublished - 2005
Externally publishedYes
EventInternational Critical Management Studies Conference (ICMS) -
Duration: 1 Jan 2011 → …


ConferenceInternational Critical Management Studies Conference (ICMS)
Abbreviated titleICMS
Period1/01/11 → …


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