The purpose of this paper is to investigate and compare the voluntary reporting of intellectual capital (IC) by the top 20 software and technology sector companies in a developing nation, India, and a developed nation, Australia. The paper aims to highlight the differences in IC disclosure...

Chapter 1: Introduction -- Chapter 2: Sociology of the professions and accounting -- Chapter 3: Examining the Accounting Profession - Development, Structures and Operations -- Chapter 4: Research Methodology: Understanding accounting history through critical and interpretative research --...