Pub Date : 2011-11-01DOI: 10.1108/14013381111197234
A. Steen, D. Welch, D. Mccormack
Purpose – The purpose of this paper is to examine the differing perceptions or conceptualizations that have contributed to prevailing views held by accountants on the measurement and reporting of human resources.Design/methodology/approach – The study provides an analysis of extant literature and presents a theoretical framework on the relationship between HR, intellectual capital and goodwill.Findings – The lack of traction in the progress of accounting for people is due to several factors including tension between employees and management, the demands of internal and external stakeholders, and the historic roots of accounting for labour.Research limitations/implications – The paper provides suggestions as to how the debate regarding the valuing and reporting of human resources may be rekindled.Originality/value – This study highlights the historical context for the lack of traction in the area of accounting for people, and the relatively recent development of the Intellectual Capital Statement as a part...
{"title":"Conflicting conceptualizations of human resource accounting","authors":"A. Steen, D. Welch, D. Mccormack","doi":"10.1108/14013381111197234","DOIUrl":"https://doi.org/10.1108/14013381111197234","url":null,"abstract":"Purpose – The purpose of this paper is to examine the differing perceptions or conceptualizations that have contributed to prevailing views held by accountants on the measurement and reporting of human resources.Design/methodology/approach – The study provides an analysis of extant literature and presents a theoretical framework on the relationship between HR, intellectual capital and goodwill.Findings – The lack of traction in the progress of accounting for people is due to several factors including tension between employees and management, the demands of internal and external stakeholders, and the historic roots of accounting for labour.Research limitations/implications – The paper provides suggestions as to how the debate regarding the valuing and reporting of human resources may be rekindled.Originality/value – This study highlights the historical context for the lack of traction in the area of accounting for people, and the relatively recent development of the Intellectual Capital Statement as a part...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"35 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":"128375270","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 : 2011-09-06DOI: 10.1108/14013381111178587
M. Nurunnabi, M. Hossain, Hossain
Purpose – The purpose of this paper is to examine the intellectual capital reporting (ICR) practices of listed non‐financial companies in Bangladesh as an example of a South Asian developing country, and to empirically investigate some company characteristics as determinants of such practices.Design/methodology/approach – This is an empirical study of ICR by 90 listed companies in Bangladesh in 2008‐2009 using content analysis of annual reports. The study uses a weighted disclosure index and ordinary least squares regression analyses to test the association between company characteristics and the extent of ICR.Findings – The study finds that despite the stock market growing significantly during the recession period, there is a tendency of companies not to disclose IC. The study also confirms that size and industry are important attributes to explain the IC disclosure (ICD) issues in Bangladesh. Unlike prior studies, the study finds that the IT sector does not tend to disclose more extensively, and that co...
{"title":"Intellectual capital reporting in a South Asian country: evidence from Bangladesh","authors":"M. Nurunnabi, M. Hossain, Hossain","doi":"10.1108/14013381111178587","DOIUrl":"https://doi.org/10.1108/14013381111178587","url":null,"abstract":"Purpose – The purpose of this paper is to examine the intellectual capital reporting (ICR) practices of listed non‐financial companies in Bangladesh as an example of a South Asian developing country, and to empirically investigate some company characteristics as determinants of such practices.Design/methodology/approach – This is an empirical study of ICR by 90 listed companies in Bangladesh in 2008‐2009 using content analysis of annual reports. The study uses a weighted disclosure index and ordinary least squares regression analyses to test the association between company characteristics and the extent of ICR.Findings – The study finds that despite the stock market growing significantly during the recession period, there is a tendency of companies not to disclose IC. The study also confirms that size and industry are important attributes to explain the IC disclosure (ICD) issues in Bangladesh. Unlike prior studies, the study finds that the IT sector does not tend to disclose more extensively, and that co...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125431674","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 : 2011-09-06DOI: 10.1108/14013381111178578
John Dumay, J. Rooney
Purpose – The purpose of this paper is to examine the reason for, and outcomes of, the New South Wales Land and Property Authority's (Lands) Vision 2013 plan designed to deal with a perceived impending human capital crisis in light of a rapidly ageing workforce. The research questions examined are “Did the perceived crisis eventuate?” and “What was the impact of implementing the plan to combat the threat of an ageing workforce?”Design/methodology/approach – Using a case study approach, the paper incorporates semi‐structured interviews, planning papers and annual reports to critically examine the impact of implementing the Vision 2013 plan. Lands was chosen because in 2005 the ageing workforce issue motivated Lands to investigate how it would successfully manage organisational knowledge then and into the future. With the purpose of promoting discussion and critical reflection, we examine how Lands addressed the perceived crisis and the impact it had on the management of knowledge and human capital.Findings...
{"title":"Dealing with an ageing workforce : current and future implications","authors":"John Dumay, J. Rooney","doi":"10.1108/14013381111178578","DOIUrl":"https://doi.org/10.1108/14013381111178578","url":null,"abstract":"Purpose – The purpose of this paper is to examine the reason for, and outcomes of, the New South Wales Land and Property Authority's (Lands) Vision 2013 plan designed to deal with a perceived impending human capital crisis in light of a rapidly ageing workforce. The research questions examined are “Did the perceived crisis eventuate?” and “What was the impact of implementing the plan to combat the threat of an ageing workforce?”Design/methodology/approach – Using a case study approach, the paper incorporates semi‐structured interviews, planning papers and annual reports to critically examine the impact of implementing the Vision 2013 plan. Lands was chosen because in 2005 the ageing workforce issue motivated Lands to investigate how it would successfully manage organisational knowledge then and into the future. With the purpose of promoting discussion and critical reflection, we examine how Lands addressed the perceived crisis and the impact it had on the management of knowledge and human capital.Findings...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125857901","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 : 2011-06-28DOI: 10.1108/14013381111157355
Sandra Cohen, Sotirios Karatzimas
Purpose – The purpose of this study is to examine the involvement of the human resources (HR) department throughout the budgeting process and furthermore to investigate the use of budgets for motivation, communication, performance evaluation and control in the Greek business environment, from the perspective of the HR department managers.Design/methodology/approach – Empirical evidence is based on the responses received from HR department managers in 100 Greek companies with a distinct HR department to a structured questionnaire.Findings – Results suggest that the HR department has limited involvement in the budgeting procedures, which in turn could explain the limited use of budgets as a means of performance evaluation and communication from a HR management perspective. Nevertheless, both the size of the HR department and the number of employees have a positive effect on the HR management and budgeting interaction. The survey presented in this paper provides corroborative evidence that HR departments in ...
{"title":"The role of the human resources department in budgeting: evidence from Greece","authors":"Sandra Cohen, Sotirios Karatzimas","doi":"10.1108/14013381111157355","DOIUrl":"https://doi.org/10.1108/14013381111157355","url":null,"abstract":"Purpose – The purpose of this study is to examine the involvement of the human resources (HR) department throughout the budgeting process and furthermore to investigate the use of budgets for motivation, communication, performance evaluation and control in the Greek business environment, from the perspective of the HR department managers.Design/methodology/approach – Empirical evidence is based on the responses received from HR department managers in 100 Greek companies with a distinct HR department to a structured questionnaire.Findings – Results suggest that the HR department has limited involvement in the budgeting procedures, which in turn could explain the limited use of budgets as a means of performance evaluation and communication from a HR management perspective. Nevertheless, both the size of the HR department and the number of employees have a positive effect on the HR management and budgeting interaction. The survey presented in this paper provides corroborative evidence that HR departments in ...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129624885","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 : 2011-06-28DOI: 10.1108/14013381111157337
R. Whiting, James Woodcock
Purpose – This study seeks to examine the presence of voluntary intellectual capital disclosure (ICD) in Australian company reports and the influence of company characteristics (industry type, ownership concentration, listing age, leverage and auditor type) on ICD.Design/methodology/approach – This is an empirical quantitative study that statistically tests a theoretically motivated explanatory model of ICD. ICD data were gathered from the annual reports of 70 Australian publicly listed firms using content analysis (CA).Findings – Presence of ICD was low, with external capital being the most frequently disclosed category. Correlation and regression analysis demonstrated that companies that operate in high technology‐based or knowledge‐intensive industries, and companies with large Big Four auditing firms show more extensive ICD than those in other industries and without Big Four auditors. A company's ownership concentration, leverage level and listing age did not influence the occurrence of ICD.Research l...
{"title":"Firm characteristics and intellectual capital disclosure by Australian companies","authors":"R. Whiting, James Woodcock","doi":"10.1108/14013381111157337","DOIUrl":"https://doi.org/10.1108/14013381111157337","url":null,"abstract":"Purpose – This study seeks to examine the presence of voluntary intellectual capital disclosure (ICD) in Australian company reports and the influence of company characteristics (industry type, ownership concentration, listing age, leverage and auditor type) on ICD.Design/methodology/approach – This is an empirical quantitative study that statistically tests a theoretically motivated explanatory model of ICD. ICD data were gathered from the annual reports of 70 Australian publicly listed firms using content analysis (CA).Findings – Presence of ICD was low, with external capital being the most frequently disclosed category. Correlation and regression analysis demonstrated that companies that operate in high technology‐based or knowledge‐intensive industries, and companies with large Big Four auditing firms show more extensive ICD than those in other industries and without Big Four auditors. A company's ownership concentration, leverage level and listing age did not influence the occurrence of ICD.Research l...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"186 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129661931","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 : 2011-06-28DOI: 10.1108/14013381111157328
O. A. Anam, A. H. Fatima, A. R. H. Majdi
Purpose – This paper aims to examine the effects of intellectual capital (IC) disclosure in the annual reports of listed companies in Bursa Malaysia (BM) on their market capitalization (MCAP).Design/methodology/approach – The paper uses secondary data for listed companies on BM for the years 2002 and 2006. A disclosure index was used to measure the extent of IC information disclosed in the annual reports. The MCAP data were obtained from the Bloomberg database. The data were analyzed using correlation and regression analyses.Findings – The paper finds that the extent of IC disclosure by Malaysian‐listed companies has a positive significant effect on their MCAP. In addition, the paper found that there is significant positive impact of the control variables (i.e. book value, net profit, firm size and leverage) on the MCAP.Research limitations/implications – Although the paper was focused on the IC information and MCAP data for two years (i.e. 2002 and 2006), it provides empirical evidence that IC disclosure...
{"title":"Effects of intellectual capital information disclosed in annual reports on market capitalization: Evidence from Bursa Malaysia","authors":"O. A. Anam, A. H. Fatima, A. R. H. Majdi","doi":"10.1108/14013381111157328","DOIUrl":"https://doi.org/10.1108/14013381111157328","url":null,"abstract":"Purpose – This paper aims to examine the effects of intellectual capital (IC) disclosure in the annual reports of listed companies in Bursa Malaysia (BM) on their market capitalization (MCAP).Design/methodology/approach – The paper uses secondary data for listed companies on BM for the years 2002 and 2006. A disclosure index was used to measure the extent of IC information disclosed in the annual reports. The MCAP data were obtained from the Bloomberg database. The data were analyzed using correlation and regression analyses.Findings – The paper finds that the extent of IC disclosure by Malaysian‐listed companies has a positive significant effect on their MCAP. In addition, the paper found that there is significant positive impact of the control variables (i.e. book value, net profit, firm size and leverage) on the MCAP.Research limitations/implications – Although the paper was focused on the IC information and MCAP data for two years (i.e. 2002 and 2006), it provides empirical evidence that IC disclosure...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125849803","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 : 2011-06-28DOI: 10.1108/14013381111157346
Sang Ho Kim, D. Taylor
Purpose – This paper aims to investigate changes in corporate disclosures of labour‐related costs in financial statements arising from a change in the accounting regime from generally accepted accounting principles (GAAPs) to international financial reporting standards (IFRSs) in Australia.Design/methodology/approach – An archival empirical approach is taken. Data are sampled for 160 listed companies in Australia over seven years covering Australian GAAPs (2003‐2005) and Australian IFRSs (2006‐2009) periods. To measure disclosures, a classification and count is made of line items for labour‐related costs found on the face of and in the notes to financial statements. These disclosures are analysed against firm‐specific characteristics and industry categories.Findings – Results reveal companies disclosing “total labour costs” rose from about 60‐85 per cent, and the discretionary disaggregation of “total labour costs” became more prevalent. Companies providing disaggregated information in the post‐IFRSs peri...
{"title":"Labour cost disclosures: have IFRSs made a difference?","authors":"Sang Ho Kim, D. Taylor","doi":"10.1108/14013381111157346","DOIUrl":"https://doi.org/10.1108/14013381111157346","url":null,"abstract":"Purpose – This paper aims to investigate changes in corporate disclosures of labour‐related costs in financial statements arising from a change in the accounting regime from generally accepted accounting principles (GAAPs) to international financial reporting standards (IFRSs) in Australia.Design/methodology/approach – An archival empirical approach is taken. Data are sampled for 160 listed companies in Australia over seven years covering Australian GAAPs (2003‐2005) and Australian IFRSs (2006‐2009) periods. To measure disclosures, a classification and count is made of line items for labour‐related costs found on the face of and in the notes to financial statements. These disclosures are analysed against firm‐specific characteristics and industry categories.Findings – Results reveal companies disclosing “total labour costs” rose from about 60‐85 per cent, and the discretionary disaggregation of “total labour costs” became more prevalent. Companies providing disaggregated information in the post‐IFRSs peri...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121280371","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 : 2011-04-05DOI: 10.1108/14013381111125297
Niels Sandalgaard, P. N. Bukh, C. S. Poulsen
Purpose – The purpose of this paper is to report the findings of a study of how dispositional factors of motivation rooted in personality interact with participative budgeting to affect budget goal commitment.Design/methodology/approach – The study is based on a survey among bank managers from a Scandinavian regional bank. To assess the motivational disposition of the bank managers, the short version of the multi‐motive grid test (MMG‐S) is used. The management accounting variables are measured by traditional and well‐tested instruments.Findings – The results indicate that the effect of increased budgetary participation on budget goal commitment is largest for subordinates with a high need for power or a low need for affiliation. For subordinates with a low need for power or a high need for affiliation the effect of budgetary participation is small.Research limitations/implications – The study confirms that the interaction between personal‐level psychological variables, e.g. motives, and situational varia...
{"title":"The interaction between motivational disposition and participative budgeting: Evidence from a bank","authors":"Niels Sandalgaard, P. N. Bukh, C. S. Poulsen","doi":"10.1108/14013381111125297","DOIUrl":"https://doi.org/10.1108/14013381111125297","url":null,"abstract":"Purpose – The purpose of this paper is to report the findings of a study of how dispositional factors of motivation rooted in personality interact with participative budgeting to affect budget goal commitment.Design/methodology/approach – The study is based on a survey among bank managers from a Scandinavian regional bank. To assess the motivational disposition of the bank managers, the short version of the multi‐motive grid test (MMG‐S) is used. The management accounting variables are measured by traditional and well‐tested instruments.Findings – The results indicate that the effect of increased budgetary participation on budget goal commitment is largest for subordinates with a high need for power or a low need for affiliation. For subordinates with a low need for power or a high need for affiliation the effect of budgetary participation is small.Research limitations/implications – The study confirms that the interaction between personal‐level psychological variables, e.g. motives, and situational varia...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122606799","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 : 2011-04-05DOI: 10.1108/14013381111125314
P. N. Bukh, C. Nielsen
Purpose – The purpose of this paper is to study the role of strategic information in the process of analyzing and understanding a specific company. Special emphasis is given to how forward‐looking information becomes important in relation to establishing a perception of market value by financial sell‐side analysts.Design/methodology/approach – The empirical part of the paper is based on semi‐structured interviews with financial analysts, fund managers, and the top management team from a large medical device company listed on a Scandinavian Stock Exchange. The case company is internationally renowned for its state‐of‐the‐art business reporting.Findings – It is shown how the three parties produce and consume strategic information and apply it in the process of analyzing and understanding the company and how strategic information plays markedly different roles across the groups participating in the market for information. It was specifically found that understanding the stock price and the company were two d...
{"title":"The supply and demand for strategic information","authors":"P. N. Bukh, C. Nielsen","doi":"10.1108/14013381111125314","DOIUrl":"https://doi.org/10.1108/14013381111125314","url":null,"abstract":"Purpose – The purpose of this paper is to study the role of strategic information in the process of analyzing and understanding a specific company. Special emphasis is given to how forward‐looking information becomes important in relation to establishing a perception of market value by financial sell‐side analysts.Design/methodology/approach – The empirical part of the paper is based on semi‐structured interviews with financial analysts, fund managers, and the top management team from a large medical device company listed on a Scandinavian Stock Exchange. The case company is internationally renowned for its state‐of‐the‐art business reporting.Findings – It is shown how the three parties produce and consume strategic information and apply it in the process of analyzing and understanding the company and how strategic information plays markedly different roles across the groups participating in the market for information. It was specifically found that understanding the stock price and the company were two d...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114980838","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 : 2011-04-05DOI: 10.1108/14013381111125305
John Dumay, Suresh Cuganesan
Purpose – Drawing on the concept of intellectual capital (IC) as a complex web of intangible resources, this paper seeks to outline a method for making sense of IC utilising narratives, numbers and visualisations.Design/methodology/approach – The paper details the use of organisational narratives to make sense of the complexity of IC and how it works within a firm. It then demonstrates how organisational interventions into IC might be prioritised and developed.Findings – The method is presented in the context within which it was developed, being a research project into how IC works within a division of a financial services company. In the project, divisional management was dissatisfied with its current financial and non‐financial performance measures. As a result, it engaged with the researchers to identify how to make sense of IC, how IC created value and how this could be used to inform management interventions.Originality/value – The paper contributes to the literature on management accounting and IC b...
{"title":"Making sense of intellectual capital complexity: measuring through narrative","authors":"John Dumay, Suresh Cuganesan","doi":"10.1108/14013381111125305","DOIUrl":"https://doi.org/10.1108/14013381111125305","url":null,"abstract":"Purpose – Drawing on the concept of intellectual capital (IC) as a complex web of intangible resources, this paper seeks to outline a method for making sense of IC utilising narratives, numbers and visualisations.Design/methodology/approach – The paper details the use of organisational narratives to make sense of the complexity of IC and how it works within a firm. It then demonstrates how organisational interventions into IC might be prioritised and developed.Findings – The method is presented in the context within which it was developed, being a research project into how IC works within a division of a financial services company. In the project, divisional management was dissatisfied with its current financial and non‐financial performance measures. As a result, it engaged with the researchers to identify how to make sense of IC, how IC created value and how this could be used to inform management interventions.Originality/value – The paper contributes to the literature on management accounting and IC b...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130715168","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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