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This study investigates whether and how Brazilian companies disclose Intellectual Capital (IC) in their Annual Reports (ARs) and whether this voluntary disclosure behaves in a way similar to that in the international context. The study examines the ARs of the 25 top Brazilian open organisations...
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Purpose – This paper aims to report on subalterns' emancipatory accounting (SEA) embedded in transformation of …'s political anthropology to examine how subalterns' resistance and emancipatory accounting triggers structural transformations …. Findings – An attempt is made to theorise subaltern resistance as a form of emancipatory accounting. Concerning the …
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