ABSTRACT
This chapter outlines the findings of the two hypotheses constructed in Chapter 6. Section 7.2 outlines the findings of Hypothesis one that examines intellectual capital reporting (ICR) differences between industry groups. The findings are reported under three headings: Section 7.2.1 discusses how the industry groups differed in reporting intellectual capital (IC) categories; Section 7.2.2 discusses how the industry groups differed in reporting IC elements; Section 7.2.3 discusses how the industry groups differed in reporting and managing IC elements. The case study interview findings demonstrated how IC elements are managed internally, and the annual reports demonstrated how IC elements are reported externally. Section 7.3 outlines the findings of Hypothesis two that examines ICR differences between different countries influenced by their own political, social and economic framework. Section 7.4 provides a summary of this chapter.
