... will be analysed from a political economy perspective, as proposed by Cooper and Sherer, and others, and as modified by the type of discursive analysis inspired by Burchell et al. Findings In light of the relationship that the paper will establish between different discourses, IC will be understood...

... in Sri Lanka. Abeysekera and Guthrie (2004) analysed 25 human capital items, demonstrating differences in disclosure intensity among human capital disclosure items. Abeysekera (2008b) , using the political economy of accounting perspective, identified motivations behind human capital disclosure...