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. The key focus for IC reporting is on human capital elements. Stakeholders' are in favour of such reporting across 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 wider spectrum 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.

Given the nature and importance of Islamic banks in recent times, we can expect them to have significant intellectual capital anchored in their Sharia-based knowledge and expertise. However, we know very little or nothing about how and why intellectual capital-related information is provided in their corporate reports. We fill this gap in our existing knowledge of the field with a view to enhance relevant literature. As far as we know, this article is one of the earliest exploratory attempts to examine intellectual capital reporting practices of an Islamic bank. We have undertaken a longitudinal (2001-2015) case study related to the intellectual capital reporting practices of an Islamic bank. Key results include significant rise of intellectual capital reporting over time, dominance of internal capital-related items in intellectual capital reporting profile and the dynamics of changes in intellectual capital reporting practices over time. Through an institutional theory lens, we explain that this is due to the changes in the external institutional environment and various intra-organisational factors such as strong ethical culture, unique knowledge base (Sharia), and corporate governance regime. K E Y W O R D S Bangladesh, case study, external capital, human capital, intellectual capital reporting, internal capital, Islamic banking

No abstract

Purpose The purpose of this study is to present a review of the literature on strategic management accounting (SMA). Specifically, it focuses on the trend of SMA research since the publication of Langfield-Smith’s (2008) influential paper “Strategic management accounting: how far have we come in 25 years?” which raised the question of relevance of further SMA research. Design/methodology/approach The study reviewed articles published on SMA as a whole (comprising a set of advanced management accounting techniques) and its specific techniques for the period of 2008 to 2019 in 23 leading accounting journals. Findings The review finds that research on SMA has focused on the contingencies influencing the adoption and implementation of SMA techniques and the effects of such adoption on various aspects of firm and employee performance. The renovation and modification of existing practices in attempt to match with the organizational context has also attracted the attention of several SMA scholars. In addition, a noticeable shift to the strategic management theory and case study method was observed during the study period. Originality/value The study focuses on the trend of SMA research in an attempt to revisit the relevance of further research in this arena, particularly as a response to the criticism raised by Langfield-Smith (2008).

Farmers who adopt an innovation will collaborate with other parties through the innovation information network relationship and farmers who have a wider network will easily obtain information about the innovation. Thus, they have high social capital and an opportunity to adopt innovations. This study aims to analyze the relationship between farmers’ social capital and the innovative behavior of highland farmers in Bantaeng Regency. The samples were chosen by simple random technique. The data analysis used correlation analysis of the Chi-square Test. The data were measured by a Likert Scale with the scoring of 1 and 2. The scales were constructed based on the questions of each independent variable previously determined. The results showed that there was a relationship between the elements of social capital (social networks, mutual trust, and reciprocity) with the elements of the innovative behavior of farmers (creativity and risk-taking) at various levels of significance. The social capital elements of social networks tend to show a real relationship with creativity and risk-taking (elements of innovative behavior). Farmers’ social networks in economic activities, social, and high environmental activities tend to be related to the level of creativity and level of risk-taking of farmers. Mutual trust and reciprocity social capital elements show the relationship with the element of risk-taking.