Pub Date : 2012-06-22DOI: 10.1108/14013381211284236
A. Björke
Purpose – The purpose of this paper is to discuss the philosophical baseline of two popular business schemes, the business model and a latter variation of human resource costing and accounting (HRCA). The aim is to identify crucial assumptions inherent in the models that may influence attempts of creating a symbiosis between them.Design/methodology/approach – The paper provides a conceptual perspective on the two models. Data for the paper were gathered during a case study on the usefulness of HRCA for small and medium‐sized enterprises (SME) as well as from extensive literature readings. These data have been compiled and analysed under the influence of Weick's method for generating theory.Findings – While the business model and HRCA share a common purpose they try to provide different qualities to the organisation. Whereas the former seeks to realise dreams and ambitions, the latter supports displacements of threats towards organisations and managers. This difference is a potential source of friction tha...
{"title":"Is there happiness therein? BM and HRCA for self‐employed","authors":"A. Björke","doi":"10.1108/14013381211284236","DOIUrl":"https://doi.org/10.1108/14013381211284236","url":null,"abstract":"Purpose – The purpose of this paper is to discuss the philosophical baseline of two popular business schemes, the business model and a latter variation of human resource costing and accounting (HRCA). The aim is to identify crucial assumptions inherent in the models that may influence attempts of creating a symbiosis between them.Design/methodology/approach – The paper provides a conceptual perspective on the two models. Data for the paper were gathered during a case study on the usefulness of HRCA for small and medium‐sized enterprises (SME) as well as from extensive literature readings. These data have been compiled and analysed under the influence of Weick's method for generating theory.Findings – While the business model and HRCA share a common purpose they try to provide different qualities to the organisation. Whereas the former seeks to realise dreams and ambitions, the latter supports displacements of threats towards organisations and managers. This difference is a potential source of friction tha...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114544768","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2012-06-22DOI: 10.1108/14013381211284227
Eric G. Flamholtz, Y. Randle
Purpose – This paper seeks to enhance understanding of the role and effect of corporate culture as a unique strategic asset on the success of business models.Design/methodology/approach – The paper is a conceptual exploration of several key constructs and their interrelationship. The argument is based on four related notions: that corporate culture is an “asset”; that it is a “strategic asset” in the sense of comprising a source of competitive advantage; that it might well be the “ultimate strategic asset”; and that culture as a strategic asset can be the essence or core of a business model. The paper also uses “empirical examples” of actual companies to study and demonstrate the core constructs and ideas. It also examines issues involving the key dimensions of corporate culture, the measurement of corporate culture, and certain related performance measurement issues.Findings – The paper shows that corporate culture is a strategic asset, which, if managed properly, can be the key differentiating factor in...
{"title":"Corporate culture, business models, competitive advantage, strategic assets and the bottom line","authors":"Eric G. Flamholtz, Y. Randle","doi":"10.1108/14013381211284227","DOIUrl":"https://doi.org/10.1108/14013381211284227","url":null,"abstract":"Purpose – This paper seeks to enhance understanding of the role and effect of corporate culture as a unique strategic asset on the success of business models.Design/methodology/approach – The paper is a conceptual exploration of several key constructs and their interrelationship. The argument is based on four related notions: that corporate culture is an “asset”; that it is a “strategic asset” in the sense of comprising a source of competitive advantage; that it might well be the “ultimate strategic asset”; and that culture as a strategic asset can be the essence or core of a business model. The paper also uses “empirical examples” of actual companies to study and demonstrate the core constructs and ideas. It also examines issues involving the key dimensions of corporate culture, the measurement of corporate culture, and certain related performance measurement issues.Findings – The paper shows that corporate culture is a strategic asset, which, if managed properly, can be the key differentiating factor in...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123795522","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2012-06-22DOI: 10.1108/JHRCA.2012.31616BAA.001
Christian Nielsen
{"title":"Editorial: The role of human resources in business model performance","authors":"Christian Nielsen","doi":"10.1108/JHRCA.2012.31616BAA.001","DOIUrl":"https://doi.org/10.1108/JHRCA.2012.31616BAA.001","url":null,"abstract":"","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125061674","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2012-06-22DOI: 10.1108/14013381211284245
G. Rimmel, Johan Dergård, Kristina Jonäll
Purpose: The purpose of this paper is to examine the human resources disclosure in Danish Intellectual Capital Statements to determine if these disclosures enhance the comparability of business mod ...
目的:本文的目的是考察丹麦智力资本报表中的人力资源披露，以确定这些披露是否增强了商业模式的可比性。
{"title":"Human resources disclosure in Danish intellectual capital statements: Enhancing comparability of business models a decade ago","authors":"G. Rimmel, Johan Dergård, Kristina Jonäll","doi":"10.1108/14013381211284245","DOIUrl":"https://doi.org/10.1108/14013381211284245","url":null,"abstract":"Purpose: The purpose of this paper is to examine the human resources disclosure in Danish Intellectual Capital Statements to determine if these disclosures enhance the comparability of business mod ...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"263 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122717212","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2012-03-30DOI: 10.1108/14013381211272644
A. Martins
Purpose – The purpose of this paper is to discuss how a decision of restructuring and firing people in a Portuguese company was based on financial data, and how the interpretation of such data made the process quite complex. This complexity was particularly relevant in the litigation that followed. At the core of the restructuring decision was the evolution of the firm's operating income; and a central point in litigation was precisely what should be considered the operating income of the company under analysis, and how it could influence the case's court outcome.Design/methodology/approach – In 2008 a Portuguese company fired people in its finance department. The main reason presented by the management to the laid off persons was the evolution of the firm's operating income, which was negative for several consecutive years. The paper, after a background analysis of restructuring decisions and financial performance, will focus on this case and the correspondent issues, that are mainly related to the conce...
{"title":"Restructuring, layoffs and litigation: form and substance in reporting operating income","authors":"A. Martins","doi":"10.1108/14013381211272644","DOIUrl":"https://doi.org/10.1108/14013381211272644","url":null,"abstract":"Purpose – The purpose of this paper is to discuss how a decision of restructuring and firing people in a Portuguese company was based on financial data, and how the interpretation of such data made the process quite complex. This complexity was particularly relevant in the litigation that followed. At the core of the restructuring decision was the evolution of the firm's operating income; and a central point in litigation was precisely what should be considered the operating income of the company under analysis, and how it could influence the case's court outcome.Design/methodology/approach – In 2008 a Portuguese company fired people in its finance department. The main reason presented by the management to the laid off persons was the evolution of the firm's operating income, which was negative for several consecutive years. The paper, after a background analysis of restructuring decisions and financial performance, will focus on this case and the correspondent issues, that are mainly related to the conce...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124100362","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2012-03-30DOI: 10.1108/14013381211272626
Magdi El-Bannany
Purpose – The purpose of this paper is to investigate the determinants of the intellectual capital performance of UAE banks over the period 2004 to 2010.Design/methodology/approach – Multiple regression analysis was used to test the relationship between the intellectual capital performance as a dependent variable and certain independent variables.Findings – The results indicate that standard variables, namely investment in information technology systems, barriers to entry, bank risk, bank size, bank age and bank listing age, are important. The results also show that the global financial crisis and market structure as measured by concentration ratio variables, which have not been considered in previous studies, have a significant impact on intellectual capital performance.Research limitations/implications – More evidence is needed regarding the determinants of intellectual capital performance before any generalisation of the results can be made. In addition, the empirical tests were conducted only for UAE ...
{"title":"Global financial crisis and the intellectual capital performance of UAE banks","authors":"Magdi El-Bannany","doi":"10.1108/14013381211272626","DOIUrl":"https://doi.org/10.1108/14013381211272626","url":null,"abstract":"Purpose – The purpose of this paper is to investigate the determinants of the intellectual capital performance of UAE banks over the period 2004 to 2010.Design/methodology/approach – Multiple regression analysis was used to test the relationship between the intellectual capital performance as a dependent variable and certain independent variables.Findings – The results indicate that standard variables, namely investment in information technology systems, barriers to entry, bank risk, bank size, bank age and bank listing age, are important. The results also show that the global financial crisis and market structure as measured by concentration ratio variables, which have not been considered in previous studies, have a significant impact on intellectual capital performance.Research limitations/implications – More evidence is needed regarding the determinants of intellectual capital performance before any generalisation of the results can be made. In addition, the empirical tests were conducted only for UAE ...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125005597","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2012-03-30DOI: 10.1108/14013381211272635
G. Liu, Eric T. G. Wang
Purpose – The purpose of the paper is to reflect upon applicability of different intellectual capital (IC) accounting techniques with considerations of accounting motives. This has been achieved by comparing major foci and measurement issues related to two generic accounting motives, namely internal management and external reporting.Design/methodology/approach – This paper is based on the taxonomy of accounting approaches reported by Fincham and Roslender and is an appreciation of the importance of this taxonomy in the field of IC accounting, as well as an illustration of how the organization decides on applicable accounting approaches.Findings – The paper concludes that there is no universally applicable accounting technique or approach. For internal management, the scorecard and narrative approaches help generate actionable plans, whereas the hard valuation and scorecard approaches help generate comparable and methodologically reliable reports for external reporting.Originality/value – The paper contrib...
{"title":"Intellectual capital accounting: an alignment between the motive and the accounting approach","authors":"G. Liu, Eric T. G. Wang","doi":"10.1108/14013381211272635","DOIUrl":"https://doi.org/10.1108/14013381211272635","url":null,"abstract":"Purpose – The purpose of the paper is to reflect upon applicability of different intellectual capital (IC) accounting techniques with considerations of accounting motives. This has been achieved by comparing major foci and measurement issues related to two generic accounting motives, namely internal management and external reporting.Design/methodology/approach – This paper is based on the taxonomy of accounting approaches reported by Fincham and Roslender and is an appreciation of the importance of this taxonomy in the field of IC accounting, as well as an illustration of how the organization decides on applicable accounting approaches.Findings – The paper concludes that there is no universally applicable accounting technique or approach. For internal management, the scorecard and narrative approaches help generate actionable plans, whereas the hard valuation and scorecard approaches help generate comparable and methodologically reliable reports for external reporting.Originality/value – The paper contrib...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"183 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122689499","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2011-11-01DOI: 10.1108/14013381111197225
América Alvarez Dominguez
Purpose – The purpose of this paper is to investigate the effects of human resource disclosure on corporate image.Design/methodology/approach – The information about human resources presented in their annual reports by 105 Spanish listed companies was grouped in three categories, previously defined in literature. We distinguish information about human capital (items usually included as human capital in Intellectual Capital reports), social information about employees and information about ethics questions relative to employees. A content analysis of these 105 annual reports was conducted to measure human resource disclosure and a regression analysis was carried out to study the impact of this information on company image.Findings – The findings reflect the significant effect of the three categories of human resource disclosure on corporate image.Practical implications – This study might encourage firms to improve their disclosure policy on issues related to human capital, such as training, and on social a...
{"title":"The impact of human resource disclosure on corporate image","authors":"América Alvarez Dominguez","doi":"10.1108/14013381111197225","DOIUrl":"https://doi.org/10.1108/14013381111197225","url":null,"abstract":"Purpose – The purpose of this paper is to investigate the effects of human resource disclosure on corporate image.Design/methodology/approach – The information about human resources presented in their annual reports by 105 Spanish listed companies was grouped in three categories, previously defined in literature. We distinguish information about human capital (items usually included as human capital in Intellectual Capital reports), social information about employees and information about ethics questions relative to employees. A content analysis of these 105 annual reports was conducted to measure human resource disclosure and a regression analysis was carried out to study the impact of this information on company image.Findings – The findings reflect the significant effect of the three categories of human resource disclosure on corporate image.Practical implications – This study might encourage firms to improve their disclosure policy on issues related to human capital, such as training, and on social a...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127108575","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2011-11-01DOI: 10.1108/14013381111197243
L. Galabova, G. Ahonen
Purpose – The purpose of this paper is to construct a strategy model based on Intellectual Capital (IC) theory and to demonstrate that it is not purely resource‐based (RBV), but includes many elements that are rooted in the market based view (MBV). The authors' analysis indicates that only strategies which lead to both tangible and intangible revenues are sustainable in a knowledge‐based economy.Design/methodology/approach – The paper takes the form of an extensive review of IC and strategy literature, and in‐depth comparative analysis of IC concept and the strategy management frameworks, particularly Porter's framework.Findings – It is found that the IC‐based view (ICBV) is much closer to the MBV than what one would expect and the ICBV is more appropriate for a knowledge‐based economy than both the MBV and the RBV in general.Originality/value – It is widely assumed that IC theory is strongly related to resource‐based strategy. The authors question this simple view and maintain that the IC‐based view rela...
{"title":"Is intellectual capital‐based strategy market‐based or resource‐based?: On sustainable strategy in a knowledge‐based economy","authors":"L. Galabova, G. Ahonen","doi":"10.1108/14013381111197243","DOIUrl":"https://doi.org/10.1108/14013381111197243","url":null,"abstract":"Purpose – The purpose of this paper is to construct a strategy model based on Intellectual Capital (IC) theory and to demonstrate that it is not purely resource‐based (RBV), but includes many elements that are rooted in the market based view (MBV). The authors' analysis indicates that only strategies which lead to both tangible and intangible revenues are sustainable in a knowledge‐based economy.Design/methodology/approach – The paper takes the form of an extensive review of IC and strategy literature, and in‐depth comparative analysis of IC concept and the strategy management frameworks, particularly Porter's framework.Findings – It is found that the IC‐based view (ICBV) is much closer to the MBV than what one would expect and the ICBV is more appropriate for a knowledge‐based economy than both the MBV and the RBV in general.Originality/value – It is widely assumed that IC theory is strongly related to resource‐based strategy. The authors question this simple view and maintain that the IC‐based view rela...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127782444","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2011-11-01DOI: 10.1108/14013381111197216
Andreas Sundström
Purpose – The aim is to explore how the framing of numbers may be related to the distance between the information provider and information users. Design/methodology/approach – The design of the paper is a case study, in an organizational situation where there are perceived problems in producing stable inscriptions for reporting to users at a distance. The study focuses on the top management level in a small sized publicly funded theater. The qualitative research design incorporates interviews, observations and document analysis. Findings – The paper illustrates how knowledge and understanding of the circumstances of measurement form a substantial part of what constitutes ‘distance’ between an accounting user and the referred context. It is argued that the framing of numbers may be utilized as a means to control action at a distance. The findings also imply that the use of measurements regarding intangibles may be perceived as useful for purposes beyond internal management. Originality/value – The paper contributes in two ways to prior research on accountability relations and accounting as an enabler of action at a distance: it elaborates on what constitutes a distance, and it also adds an emphasis on reciprocal behavior by the provider of information in an accountability relation.
{"title":"Framing numbers “at a distance”: intangible performance reporting in a theater","authors":"Andreas Sundström","doi":"10.1108/14013381111197216","DOIUrl":"https://doi.org/10.1108/14013381111197216","url":null,"abstract":"Purpose – The aim is to explore how the framing of numbers may be related to the distance between the information provider and information users. Design/methodology/approach – The design of the paper is a case study, in an organizational situation where there are perceived problems in producing stable inscriptions for reporting to users at a distance. The study focuses on the top management level in a small sized publicly funded theater. The qualitative research design incorporates interviews, observations and document analysis. Findings – The paper illustrates how knowledge and understanding of the circumstances of measurement form a substantial part of what constitutes ‘distance’ between an accounting user and the referred context. It is argued that the framing of numbers may be utilized as a means to control action at a distance. The findings also imply that the use of measurements regarding intangibles may be perceived as useful for purposes beyond internal management. Originality/value – The paper contributes in two ways to prior research on accountability relations and accounting as an enabler of action at a distance: it elaborates on what constitutes a distance, and it also adds an emphasis on reciprocal behavior by the provider of information in an accountability relation.","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128558967","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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