Purpose – The purpose of this paper is to examine the nature and implications of the actual techniques used in the measuring and reporting of intellectual capital. Design/methodology/approach – The paper takes the form of a literature review. Findings – The paper demonstrates that the...

Purpose A sustainability reporting framework must demonstrate that resources are fairly bought and used to support diverse life on earth within habitable ranges. The purpose of this paper is to propose a principle-based sustainability reporting framework that measures, audits and reports based...

This study investigated the relationship between intellectual capital and public sector performance in Malaysia. Findings revealed that there is a significant and positive relationship between two, and one way of increasing the level of public sector performance is to tie performance to...

Introduction and overview -- Literature review of intellectual capital reporting with a human capital focus -- Political economy of accounting reporting theory -- Forces shaping intellectual capital reporting in Sri Lanka -- Research method -- Hypothesis development and data interpretation --...