New Patterns of Management.

Purpose – The purpose of this paper is to examine the potential factors that may affect the level of corporate internet reporting by Egyptian listed companies.Design/methodology/approach – The content analysis approach to examine the information cited by the largest Egyptian companies is used in their web sites. The paper modifies and uses the disclosure index of Xiao et al. Ordinary least square multiple regression analysis is used to examine the determinants of the internet reporting.Findings – It is found that 56 per cent of Egyptian companies report a significant portion of information on their web sites. In addition, the paper finds that some financial characteristics explain the variation in the degree of internet reporting between Egyptian listed companies. In particular, profitability, foreign listing and industrial type (communications and financial services) are the determinants of the amount and presentation formatting of information disclosed on Egyptian companies' web sites. However, other fi...

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Determinants of corporate internet reporting: evidence from Egypt

In recent years, a trend in management has been the introduction of human capital (HC) management and accounting. As a result of this trend, there has been a demand from external stakeholders for a different sort of information, and many firms have, in an attempt to meet this demand, become more involved in the creation, measurement and reporting of information other than 'financial' data. Using the method of content analysis, this paper reports on human capital reporting (HCR) practices taken from a sample of firms in Sri Lanka, a developing nation. The paper aims first to examine the disclosure patterns of HCR observed in the Sri Lankan sample, and second to speculate upon the differences in disclosure patterns between Sri Lanka and developed nations.

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Human Capital Reporting in a Developing Nation

The measurement and reporting of intellectual capital has recently attracted a growing interest from accounting researchers, promoting a lively and far‐reaching debate. Two related issues have informed this debate. It is possible to identify these issues as exemplifying financial reporting and management accounting perspectives on the emergence of intellectual capital. Provides a commentary on the progress of the debate to date, while also attempting to contextualise some of the issues it entails in both earlier and wider debates. In an effort to progress the project of accounting for intellectual capital, suggests the adoption of a critical accounting perspective. This would entail exploring the possibilities of intellectual capital providing its own accounts, rather than remaining imprisoned within accounts devised by others.

Thinking critically about intellectual capital accounting

In recent years, a trend in management has been the introduction of human capital (HC) management and accounting. As a result of this trend, there has been a demand from external stakeholders for a different sort of information, and many firms have, in an attempt to meet this demand, become more involved in the creation, measurement and reporting of information other than ‘financial’ data. Using the method of content analysis, this paper reports on human capital reporting (HCR) practices taken from a sample of firms in Sri Lanka, a developing nation. The paper aims first to examine the disclosure patterns of HCR observed in the Sri Lankan sample, and second to speculate upon the differences in disclosure patterns between Sri Lanka and developed nations.

/pdf/human-capital-reporting-in-a-developing-nation-2ubnih9m5h.pdf

Accounting for the worth of employees has long posed a challenge to the accountancy profession. Despite the attention it has received over the past 30 years, the subject has failed to develop much in the way of practical applications and as a result it is effectively a non-issue today. This is rather disturbing since the 1990s are a time when accounting for the worth of employees is probably more necessary than ever. The present paper seeks to rejuvenate interest in the subject and to see it returned to the research agenda. It proposes a third approach to the subject, one which overcomes the shortcomings of previous efforts and which constitutes a much needed breakthrough in its development. Underlying the paper is the belief that accounting for the worth of employees will benefit from a major paradigm shift away from the narrow economic-accounting perspective of the past, to a broader social scientific perspective, one which is consistent with a more strategic emphasis and the proposal to generate softer accounting numbers rather than those required to put people on the balance sheet.

Accounting for the worth of employees: A new look at an old problem

Previous studies investigating IT impact on accounting suffer from a lack of theoretical guidance. An examination of the nature of information technology (IT), financial information and corporate financial reporting (CFR) indicates that the evaluation of IT impact on CFR requires a general, flexible and adaptive framework. Analogous to the contingency theory of organizations (CTO), this paper proposes such a framework. Its general assumptions are that the impact of IT on different aspects of CFR varies and the degree and pattern are contingent upon environmental, organizational, and managerial characteristics. Hypotheses have been developed to expand the framework. An evaluation of the framework against criticisms of CTO shows that it avoids several much criticized problems although care must be taken to ameliorate other pitfalls.

John R. Dyson

Papers

Accounting for the worth of employees: A new look at an old problem

The impact of information technology on corporate financial reporting: a contingency perspective

The Impact of Information Technology on Corporate Financial Reporting: A Contingency Perspective