Literature review of intellectual capital reporting with a human capital focus

This chapter provides a review of the intellectual capital reporting (ICR) literature with a human capital (HumC) focus. Section 2.2 reviews the existing intellectual capital (IC) and ICR definitions found in the literature. Section 2.3 reviews the limitations that traditional accounting imposes on ICR. Section 2.4 examines some of the techniques developed to overcome the weaknesses of traditional financial reporting. Section 2.5 examines various ICR methods. Section 2.6 discusses the reporting of HumC. It discusses existing HumC definitions and how it is measured and reported in an ICR environment. Section 2.7 outlines research issues emanating from the literature pertaining to this study. Section 2.8 provides a summary of this chapter.