Pub Date : 2010-11-02DOI: 10.1108/14013381011105966
Mikael Holmgren Caicedo, M. Mårtensson
Purpose – The purpose of this paper is to explore how the idea of health statements is constructed and on what assumptions it rests. Design/methodology/approach – Published health statements from t ...
{"title":"The makings of a statement: accounting for employee health","authors":"Mikael Holmgren Caicedo, M. Mårtensson","doi":"10.1108/14013381011105966","DOIUrl":"https://doi.org/10.1108/14013381011105966","url":null,"abstract":"Purpose – The purpose of this paper is to explore how the idea of health statements is constructed and on what assumptions it rests. Design/methodology/approach – Published health statements from t ...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116679737","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 : 2010-11-02DOI: 10.1108/14013381011105975
G. Rimmel, Kristina Jonäll
Purpose – The purpose of this paper is to describe and interpret the CEO letter in the annual reports of three multinational Swedish companies. This study focuses on the CEOs' comments on accountin ...
{"title":"CEO Letters as Legitimacy Builder : Coupling Text to Numbers","authors":"G. Rimmel, Kristina Jonäll","doi":"10.1108/14013381011105975","DOIUrl":"https://doi.org/10.1108/14013381011105975","url":null,"abstract":"Purpose – The purpose of this paper is to describe and interpret the CEO letter in the annual reports of three multinational Swedish companies. This study focuses on the CEOs' comments on accountin ...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114476694","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 : 2010-11-02DOI: 10.1108/14013381011105984
H. Khan, Rashidozzaman Khan
Purpose – The purpose of this paper is to examine the extent of human capital (HC) reporting in leading Bangladeshi firms using the HC reporting framework, thereby making a contribution to the body of knowledge in the area of HC reporting practice in a developing country context.Design/methodology/approach – Using the technique of content analysis, three years of annual reports of 32 leading manufacturing and service sector companies listed on the Dhaka Stock Exchange (DSE), selected on the basis of the market capitalization, were examined to identify any HC reporting trends.Findings – The findings reveal that the HC reporting practices of leading Bangladeshi firms are not as low as projected in relation to the total list of items reported. The most commonly disclosed HC items are information on employee training, number of employees, career development and opportunities that firms provide, and employee recruitment policies. Moreover, as a result of a degree of intervention on the part of some Bangladeshi...
{"title":"Human capital disclosure practices of top Bangladeshi companies","authors":"H. Khan, Rashidozzaman Khan","doi":"10.1108/14013381011105984","DOIUrl":"https://doi.org/10.1108/14013381011105984","url":null,"abstract":"Purpose – The purpose of this paper is to examine the extent of human capital (HC) reporting in leading Bangladeshi firms using the HC reporting framework, thereby making a contribution to the body of knowledge in the area of HC reporting practice in a developing country context.Design/methodology/approach – Using the technique of content analysis, three years of annual reports of 32 leading manufacturing and service sector companies listed on the Dhaka Stock Exchange (DSE), selected on the basis of the market capitalization, were examined to identify any HC reporting trends.Findings – The findings reveal that the HC reporting practices of leading Bangladeshi firms are not as low as projected in relation to the total list of items reported. The most commonly disclosed HC items are information on employee training, number of employees, career development and opportunities that firms provide, and employee recruitment policies. Moreover, as a result of a degree of intervention on the part of some Bangladeshi...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132386664","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 : 2010-09-07DOI: 10.1108/14013381011095463
N. Chaudhry, M. Roomi
Purpose – The purpose of this paper is to examine empirically the impact of human capital development in organizations. It is based on some conceptual aspects of human resource accounting and considers how investments in the development of human capital can be measured in order to investigate the financial returns for organizations.Design/methodology/approach – The study is exploratory in nature as this is the first of its kind in the Pakistani manufacturing sector. The technique of convenience sampling was used to collect the data due to time and resource limitations. The sample comprises of 30 leading companies in the Pakistani textile sector. A self‐administered postal questionnaire was designed for the research survey. The results focus on the benefits derived by using the capital investment appraisal techniques of human resource accounting including: return on investment, benefit to cost ratio, weighted average cost of capital, and bottom line evaluations.Findings – The results provide evidence of an...
{"title":"Accounting for the development of human capital in manufacturing organizations: a study of the Pakistani textile sector","authors":"N. Chaudhry, M. Roomi","doi":"10.1108/14013381011095463","DOIUrl":"https://doi.org/10.1108/14013381011095463","url":null,"abstract":"Purpose – The purpose of this paper is to examine empirically the impact of human capital development in organizations. It is based on some conceptual aspects of human resource accounting and considers how investments in the development of human capital can be measured in order to investigate the financial returns for organizations.Design/methodology/approach – The study is exploratory in nature as this is the first of its kind in the Pakistani manufacturing sector. The technique of convenience sampling was used to collect the data due to time and resource limitations. The sample comprises of 30 leading companies in the Pakistani textile sector. A self‐administered postal questionnaire was designed for the research survey. The results focus on the benefits derived by using the capital investment appraisal techniques of human resource accounting including: return on investment, benefit to cost ratio, weighted average cost of capital, and bottom line evaluations.Findings – The results provide evidence of an...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129611858","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 : 2010-09-07DOI: 10.1108/14013381011095481
H. Kahn, J. Stevenson, R. Roslender
Purpose – The purpose of this paper is to report and discuss the principal findings of a recent study of thinking and practice about workforce health and wellbeing among UK accounting and finance and human resource management professionals.Design/methodology/approach – The data informing the paper were collected using postal questionnaires to two samples of 1,000 UK accounting and finance and human resource directors. The research design incorporated the facility for a full second mailing to respondents.Findings – The responses received from the sample of human resource directors were generally more supportive of viewing workforce health and wellbeing as a valuable organisational asset. Accounting and finance professionals employed in private sector organisations were the least enthusiastic about such issues.Research limitations/implications – While the design of the questionnaire afforded the opportunity for commentary on answers by respondents, semi‐structured interviews will allow a more detailed explo...
{"title":"Workforce health as intellectual capital","authors":"H. Kahn, J. Stevenson, R. Roslender","doi":"10.1108/14013381011095481","DOIUrl":"https://doi.org/10.1108/14013381011095481","url":null,"abstract":"Purpose – The purpose of this paper is to report and discuss the principal findings of a recent study of thinking and practice about workforce health and wellbeing among UK accounting and finance and human resource management professionals.Design/methodology/approach – The data informing the paper were collected using postal questionnaires to two samples of 1,000 UK accounting and finance and human resource directors. The research design incorporated the facility for a full second mailing to respondents.Findings – The responses received from the sample of human resource directors were generally more supportive of viewing workforce health and wellbeing as a valuable organisational asset. Accounting and finance professionals employed in private sector organisations were the least enthusiastic about such issues.Research limitations/implications – While the design of the questionnaire afforded the opportunity for commentary on answers by respondents, semi‐structured interviews will allow a more detailed explo...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126638159","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 : 2010-06-29DOI: 10.1108/14013381011062649
M. Joshi, D. Cahill, J. Sidhu
Purpose – The purpose of this paper is to examine the intellectual capital (IC) performance of Australian banks for the period 2005‐2007. It also aims to examine the relationship amongst various constituents of IC performance.Design/methodology/approach – The value added intellectual coefficient (VAIC™) approach developed by Pulic is used to determine the IC performance of the Australian banks. The required data to calculate different constituents of IC was obtained from the annual reports of Australian banks.Findings – The paper reveals that VAIC™ has a significant relation with human costs and the value addition made by the Australian banks. All Australian owned banks have relatively higher human capital efficiency than capital employed efficiency and structural capital efficiency. The size of the bank in terms of total assets, total number of employees and total shareholders equity has little or no impact on the IC performance of the Australian owned banks.Research limitations/implications – The paper ...
{"title":"Intellectual capital performance in the banking sector: An assessment of Australian owned banks","authors":"M. Joshi, D. Cahill, J. Sidhu","doi":"10.1108/14013381011062649","DOIUrl":"https://doi.org/10.1108/14013381011062649","url":null,"abstract":"Purpose – The purpose of this paper is to examine the intellectual capital (IC) performance of Australian banks for the period 2005‐2007. It also aims to examine the relationship amongst various constituents of IC performance.Design/methodology/approach – The value added intellectual coefficient (VAIC™) approach developed by Pulic is used to determine the IC performance of the Australian banks. The required data to calculate different constituents of IC was obtained from the annual reports of Australian banks.Findings – The paper reveals that VAIC™ has a significant relation with human costs and the value addition made by the Australian banks. All Australian owned banks have relatively higher human capital efficiency than capital employed efficiency and structural capital efficiency. The size of the bank in terms of total assets, total number of employees and total shareholders equity has little or no impact on the IC performance of the Australian owned banks.Research limitations/implications – The paper ...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132574541","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 : 2010-06-29DOI: 10.1108/14013381011062630
Abigail Marks
Purpose – The purpose of this paper is to examine the development and work experiences of an occupational grouping – massage therapy – and to examine the employment experiences of members of this profession, including their relationship with a newly formed professional body.Design/methodology/approach – The paper uses in‐depth, semi‐structured interviews with massage professionals working within a region of the UK. The participants were recruited through a survey administered via a professional newsletter.Findings – The findings from this paper suggest that there are few barriers to professionalisation for bodies attempting to represent alternative and complementary medical practitioners. Whilst arguably making this more accessible for the majority, it could lead to issues of control and manipulation of vulnerable individuals – both practitioners and patients.Practical implications – There is some suggestion that governments should put into place mechanisms to regulate individuals wishing to set up traini...
{"title":"The professional status of massage therapists: experience, employability, and evolution","authors":"Abigail Marks","doi":"10.1108/14013381011062630","DOIUrl":"https://doi.org/10.1108/14013381011062630","url":null,"abstract":"Purpose – The purpose of this paper is to examine the development and work experiences of an occupational grouping – massage therapy – and to examine the employment experiences of members of this profession, including their relationship with a newly formed professional body.Design/methodology/approach – The paper uses in‐depth, semi‐structured interviews with massage professionals working within a region of the UK. The participants were recruited through a survey administered via a professional newsletter.Findings – The findings from this paper suggest that there are few barriers to professionalisation for bodies attempting to represent alternative and complementary medical practitioners. Whilst arguably making this more accessible for the majority, it could lead to issues of control and manipulation of vulnerable individuals – both practitioners and patients.Practical implications – There is some suggestion that governments should put into place mechanisms to regulate individuals wishing to set up traini...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114201133","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 : 2010-06-29DOI: 10.1108/14013381011062621
A. Samudhram, G. Sivalingam, Bala Shanmugam
Purpose – The purpose of this paper is to discuss a framework of accounting theoretical bases that could promote research into little understood areas of human capital accounting.Design/methodology/approach – The possible forces that hinder greater disclosure of human capital‐based information are analyzed by reviewing several theoretical viewpoints that offer a framework of different possible reasons for the low frequency of human capital‐based disclosures.Findings – The paper explores several possible reasons for the reluctance of firms to disclose greater amounts of human capital‐based information, from the perspective of relevant theoretical bases. The predominant reasons may differ in different circumstances, industries and environments.Research limitations/implications – The paper explores theoretical bases that explain the barriers to widespread reporting of human capital‐based information. The theoretical bases discussed are not empirically validated.Practical implications – The validation of the ...
{"title":"Non‐disclosure of human capital‐based information: theoretical perspectives","authors":"A. Samudhram, G. Sivalingam, Bala Shanmugam","doi":"10.1108/14013381011062621","DOIUrl":"https://doi.org/10.1108/14013381011062621","url":null,"abstract":"Purpose – The purpose of this paper is to discuss a framework of accounting theoretical bases that could promote research into little understood areas of human capital accounting.Design/methodology/approach – The possible forces that hinder greater disclosure of human capital‐based information are analyzed by reviewing several theoretical viewpoints that offer a framework of different possible reasons for the low frequency of human capital‐based disclosures.Findings – The paper explores several possible reasons for the reluctance of firms to disclose greater amounts of human capital‐based information, from the perspective of relevant theoretical bases. The predominant reasons may differ in different circumstances, industries and environments.Research limitations/implications – The paper explores theoretical bases that explain the barriers to widespread reporting of human capital‐based information. The theoretical bases discussed are not empirically validated.Practical implications – The validation of the ...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124468451","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 : 2010-04-06DOI: 10.1108/14013381011039807
John Dumay, J. Lu
Purpose – The purpose of this paper is to examine the reasons for and outcomes of the rhetoric of disclosures of human capital (HC) management practices and to discuss how disclosures could be changed to be more meaningful and appropriate in practice. Thus, the research question of interest to this paper is “Is the rhetoric of HC disclosure achieved in practice?”Design/methodology/approach – Using a case study approach, the paper utilises content analysis to examine the rhetoric of HC disclosures and the results of HC management practices utilising corporate social responsibility (CSR) reports, newsletters, annual reports, and other publicly available information, with an emphasis on media reports. The case study organisation is Westpac Bank (Australia), chosen because of the transformation in its approach to HC management since 2001 and its reputation as a global leader in CSR practice and reporting.Findings – The paper illustrates how highly exposed HC disclosures are to scrutiny by both internal and ex...
{"title":"Disclosing improvements in human capital : comparing results to the rhetoric","authors":"John Dumay, J. Lu","doi":"10.1108/14013381011039807","DOIUrl":"https://doi.org/10.1108/14013381011039807","url":null,"abstract":"Purpose – The purpose of this paper is to examine the reasons for and outcomes of the rhetoric of disclosures of human capital (HC) management practices and to discuss how disclosures could be changed to be more meaningful and appropriate in practice. Thus, the research question of interest to this paper is “Is the rhetoric of HC disclosure achieved in practice?”Design/methodology/approach – Using a case study approach, the paper utilises content analysis to examine the rhetoric of HC disclosures and the results of HC management practices utilising corporate social responsibility (CSR) reports, newsletters, annual reports, and other publicly available information, with an emphasis on media reports. The case study organisation is Westpac Bank (Australia), chosen because of the transformation in its approach to HC management since 2001 and its reputation as a global leader in CSR practice and reporting.Findings – The paper illustrates how highly exposed HC disclosures are to scrutiny by both internal and ex...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125232635","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 : 2010-04-06DOI: 10.1108/14013381011039780
T. Tollington, N. El-Tawy
Purpose – This paper seeks is to enhance our understanding of intangible recognition by embracing an artefact‐based approach.Design/methodology/approach – The paper presents an artefact‐based approach to intangible asset recognition, an artefact being a physical and visual representation (typically, documentary) of expended human intellectual and physical creativity. This output orientation (what people create: artefact‐based outputs) is compared to an input orientation (the investment inputs in human “assets”) using artefact‐based asset recognition criteria that have already received some exposure in the marketing literature in respect of brands.Findings – Emphasis is placed on outputs, i.e. what people create, rather than on the more familiar input orientation, which focuses on investments in human assets. When compared to an output orientation, the more familiar input orientation is an unsatisfactory basis on which to recognise human assets.Practical implications – The asset recognition criteria provid...
{"title":"Exploring the HRM/accounting interface on human assets","authors":"T. Tollington, N. El-Tawy","doi":"10.1108/14013381011039780","DOIUrl":"https://doi.org/10.1108/14013381011039780","url":null,"abstract":"Purpose – This paper seeks is to enhance our understanding of intangible recognition by embracing an artefact‐based approach.Design/methodology/approach – The paper presents an artefact‐based approach to intangible asset recognition, an artefact being a physical and visual representation (typically, documentary) of expended human intellectual and physical creativity. This output orientation (what people create: artefact‐based outputs) is compared to an input orientation (the investment inputs in human “assets”) using artefact‐based asset recognition criteria that have already received some exposure in the marketing literature in respect of brands.Findings – Emphasis is placed on outputs, i.e. what people create, rather than on the more familiar input orientation, which focuses on investments in human assets. When compared to an output orientation, the more familiar input orientation is an unsatisfactory basis on which to recognise human assets.Practical implications – The asset recognition criteria provid...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"11 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134219320","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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