Abstract:
Importance and growing pressure from shareholders on Intellectual Capital (IC) have
been increased over the past decades since managing, measuring and reporting oflC
is becoming recognized as an important strategy for transparency and more complete
information on the potential profitability and growth of organizations in competitive
environment. However, Sri Uinkan companies still give little importance for the
measuring and reporting of IC. Thus, the objective of this study is to develop a
measuring and reporting framework for IC in Sri Utnkan contexts. This study is
conducted over five limited liability commercial banking companies currently
operating in Sri Lanka. Study found that measuring and reporting framework for IC
was developed in western countries could be applied in Sri Lankan contexts with
required adjustments based on stakeholders' prospective and available information.
