Reshaping business and the world by leveraging knowledge intangibles
My published journal article on IC
Abstract
Purpose
– The purpose of this paper is to report the findings of a study of intellectual capital (IC) reporting by private commercial banks in the developing economy of Bangladesh, together with the
perceptions of a range of stakeholders’ with respect to such disclosures.
Design/methodology/approach
– The paper was informed by the results of a study carried out in
relation to Bangladeshi banks. Initially, the annual reports of 20 selected banking institutions listed on the Dhaka Stock Exchange were subjected to a content analysis exercise. A questionnaire survey was subsequently conducted to explore stakeholders’ perceptions about the practice of IC disclosure within this sector.
Findings
– The findings in the paper indicate that the managements of Bangladeshi commercial
banks are not currently enthusiastic about the necessity for such voluntary disclosure activity. Thekey focus for IC reporting is on human capital elements. Stakeholders’ are in favour of such reportingacross a wider range of IC items than is currently disclosed.
Research limitations/implications
– The results of these exploratory studies can be used by researchers to explore further the different types of IC reporting initiatives pursued across a widerspectrum of industries and any differences in users perceptions by industry, as well as over time.
Originality/value
– The paper contributes to the IC literature by presenting empirical evidence on IC disclosures and users’ perceptions about such practices in the context of the Bangladeshi banking
sector.
Keywords
Intellectual capital, Commercial banks, Bangladesh
Paper type
Research paper
This paper should be cited as followes:
Khan, M.H.U.Z.,Ali, M.M (2010), An empirical investigation and users’ perceptions on intellectual capital reporting in banks: Evidence from Bangladesh, Journal of Human Resource Costing & Accounting, Vol. 14 No. 1, pp. 48-69
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Replies to This Discussion
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Permalink Reply by Mary Adams on
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Speaking as a former banker, I can attest that banks are making a judgment on IC--they just don't realize it. That's what is so troubling about the failure to measure IC. We are leaving it to individual perception rather than systematic evaluation.
Do you think this played into the results that you got in your study?
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Permalink Reply by Md Habib Uz Zaman Khan on
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Yes you r right. A systematic. Evaluation on IC is yet to developed. Academic researchers pay increased attention on it since last decade to present an alternative evaluation not covered in traditional financial based reporting paradigm. In my study, while increased awareness is documented in stakeholders groups, however, it was not indepth case studies. That is why although we addresses stakeholders opinions, however, it was on the structured questionnaire form.
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