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Intellectual Capital: A Focus on Human Capital Reporting Practices of Top Malaysian Listed Companies

South East Asian Journal of Management

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Field Value
 
Title Intellectual Capital: A Focus on Human Capital Reporting Practices of Top Malaysian Listed Companies
 
Creator Norhayati Mat Husin; Department of Accounting, College of Business Management and Accounting, Sultan
Haji Ahmad Shah Campus, Universiti Tenaga Nasional
Noormala Ahmad; Department of Accounting, College of Business Management and Accounting, Sultan
Haji Ahmad Shah Campus, Universiti Tenaga Nasional
Raedah Sapingi; Department of Accounting, College of Business Management and Accounting, Sultan
Haji Ahmad Shah Campus, Universiti Tenaga Nasional
 
Subject Human Resources
 
Description This paper aims to examine the extent of human capital (HC) reporting among top Malaysian companies and introduce an HC reporting guideline that can be used by Malaysian companies and regulator. It begins by developing the HC framework based on previous intellectual capital (IC) frameworks. This framework is then used to examine each of the top 100 Malaysian companies listed on the Bursa Malaysia in year 2008. Using the content analysis method, it reviews the annual reports of these companies to determine the extent of HC reporting. The findings of this paper highlight the need for the development of IC framework particularly on HC. HC differences were also identified between Malaysia and other countries such as Sri Lanka and Australia, and it is argued that these differences can be attributed to the social, economic, and political factors.Keywords: Human capital, intellectual capital, Malaysia
 
Publisher Department of Management, Faculty of Economics and Business, Universitas Indonesia
 
Contributor —
 
Date 2013-07-10
 
Type Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.ui.ac.id/index.php/tseajm/article/view/1796
 
Source The South East Asian Journal of Management; Vol 5, No 1 (2011): April 2011; 51-72
 
Language en
 
Coverage South East Asia
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Companies