Pub Date : 2010-04-06DOI: 10.1108/JHRCA.2010.31614AAA.002
R. Marsh
{"title":"Measuring the impact of research","authors":"R. Marsh","doi":"10.1108/JHRCA.2010.31614AAA.002","DOIUrl":"https://doi.org/10.1108/JHRCA.2010.31614AAA.002","url":null,"abstract":"","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"17 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":"125327421","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: 10.1108/14013381011039771
C. Nielsen, Henrik Dane-Nielsen
Purpose – The purpose of this paper is to illustrate how the emergent properties perspective from the field of biology can be applied to the field of intellectual capital. Much attention has in recent years been directed towards problems of accounting for intellectual capital and how the value of intellectual capital at one level of an organization influences the value of intellectual capital at higher or lower levels of the organization.Design/methodology/approach – Through a literature review an emergent properties framework was developed. This framework was applied to an intellectual capital perspective with empirical illustrations.Findings – In this paper, it is argued that the inherent difficulties of understanding the interdependencies of intellectual capital across different levels of an organization can be traced to a lack of understanding of the differences between synergetic effects, causal relationships and emergent properties. The paper illustrates through examples how an emergent properties p...
{"title":"The emergent properties of intellectual capital: a conceptual offering","authors":"C. Nielsen, Henrik Dane-Nielsen","doi":"10.1108/14013381011039771","DOIUrl":"https://doi.org/10.1108/14013381011039771","url":null,"abstract":"Purpose – The purpose of this paper is to illustrate how the emergent properties perspective from the field of biology can be applied to the field of intellectual capital. Much attention has in recent years been directed towards problems of accounting for intellectual capital and how the value of intellectual capital at one level of an organization influences the value of intellectual capital at higher or lower levels of the organization.Design/methodology/approach – Through a literature review an emergent properties framework was developed. This framework was applied to an intellectual capital perspective with empirical illustrations.Findings – In this paper, it is argued that the inherent difficulties of understanding the interdependencies of intellectual capital across different levels of an organization can be traced to a lack of understanding of the differences between synergetic effects, causal relationships and emergent properties. The paper illustrates through examples how an emergent properties p...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"8 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":"125371624","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: 10.1108/14013381011039799
Md. Habib Uz Zaman Khan, Md. Mohobbot Ali
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.
{"title":"An empirical investigation and users' perceptions on intellectual capital reporting in banks","authors":"Md. Habib Uz Zaman Khan, Md. Mohobbot Ali","doi":"10.1108/14013381011039799","DOIUrl":"https://doi.org/10.1108/14013381011039799","url":null,"abstract":"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.","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"23 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":"129621290","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 : 2009-10-30DOI: 10.1108/14013381011010169
R. Roslender
Purpose – This paper aims to provide an overview of the development of approaches to measuring and reporting on intangibles since the mid‐1990s, and to identify intellectual capital self‐accounts as a possible means of continuing this process in a beneficial way.Design/methodology/approach – Principally a literature review, the paper provides the opportunity to extend earlier, initial thoughts on the promise of intellectual capital self‐accounts.Findings – Given the importance of primary intellectual capital (“people”) in the creation of intangibles (secondary intellectual capital), the paper draws attention to the limited role hitherto ascribed to people in reporting on intangibles in particular.Originality/value – The value of the paper lies principally in the identification of possible content for self‐accounts in the context of brands and health and wellbeing as important intangibles.
{"title":"The prospects for satisfactorily measuring and reporting intangibles: time to embrace a new model of (ac)counting?","authors":"R. Roslender","doi":"10.1108/14013381011010169","DOIUrl":"https://doi.org/10.1108/14013381011010169","url":null,"abstract":"Purpose – This paper aims to provide an overview of the development of approaches to measuring and reporting on intangibles since the mid‐1990s, and to identify intellectual capital self‐accounts as a possible means of continuing this process in a beneficial way.Design/methodology/approach – Principally a literature review, the paper provides the opportunity to extend earlier, initial thoughts on the promise of intellectual capital self‐accounts.Findings – Given the importance of primary intellectual capital (“people”) in the creation of intangibles (secondary intellectual capital), the paper draws attention to the limited role hitherto ascribed to people in reporting on intangibles in particular.Originality/value – The value of the paper lies principally in the identification of possible content for self‐accounts in the context of brands and health and wellbeing as important intangibles.","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131088718","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 : 2009-10-30DOI: 10.1108/14013381011010150
G. Rimmel, C. Nielsen, Tadanori Yosano
Purpose – The purpose of this paper is to give an indication of the quantity of intellectual capital information in Japanese initial public offering (IPO) prospectuses from all stock exchange listi ...
{"title":"Intellectual Capital in Japanese IPO Prospectuses","authors":"G. Rimmel, C. Nielsen, Tadanori Yosano","doi":"10.1108/14013381011010150","DOIUrl":"https://doi.org/10.1108/14013381011010150","url":null,"abstract":"Purpose – The purpose of this paper is to give an indication of the quantity of intellectual capital information in Japanese initial public offering (IPO) prospectuses from all stock exchange listi ...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115182894","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 : 2009-10-30DOI: 10.1108/14013381011010141
Antonella Cifalinò, Stefano Baraldi
Purpose – This paper aims to present an exploratory study of the evaluation of training programs, based on a theoretical framework reviewing both the training literature and the strategic performance measurement (SPM) literature. The purpose of the paper is to analyse whether the operational approach (suggested by the training literature) and the strategic approach (suggested by the SPM literature) are actionable and feasible to measure the performance of training programs, and which relationships occur between these approaches.Design/methodology/approach – The methodology supporting the paper is largely oriented to action research. The research project took about 12 months, working with five Italian healthcare organisations in order to develop an actionable system for measuring the performance of selected training programs.Findings – The results suggest that the operational and the strategic approaches are actionable and feasible to measure the performance of selected training programs; that these approa...
{"title":"Training programs and performance measurement","authors":"Antonella Cifalinò, Stefano Baraldi","doi":"10.1108/14013381011010141","DOIUrl":"https://doi.org/10.1108/14013381011010141","url":null,"abstract":"Purpose – This paper aims to present an exploratory study of the evaluation of training programs, based on a theoretical framework reviewing both the training literature and the strategic performance measurement (SPM) literature. The purpose of the paper is to analyse whether the operational approach (suggested by the training literature) and the strategic approach (suggested by the SPM literature) are actionable and feasible to measure the performance of training programs, and which relationships occur between these approaches.Design/methodology/approach – The methodology supporting the paper is largely oriented to action research. The research project took about 12 months, working with five Italian healthcare organisations in order to develop an actionable system for measuring the performance of selected training programs.Findings – The results suggest that the operational and the strategic approaches are actionable and feasible to measure the performance of selected training programs; that these approa...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133105207","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 : 2009-09-04DOI: 10.1108/14013380910995494
M. C. Branco, L. L. Rodrigues
Purpose – The purpose of this paper is to examine the social responsibility disclosure (SRD) on the internet by Portuguese companies which are engaged in processes of obtaining or enhancing a good social responsibility reputation and are confident of having a good social performance pertaining to the human resources area – the best companies to work for (BCWF).Design/methodology/approach – A matched pair approach is used to address the empirical question of whether the SRD on the internet of the BCWF differs from that of a benchmark group of companies selected by matching industry and size. Using a resource‐based perspective (RBP) the hypothesis that the BCWF disclose more social responsibility information is analysed.Findings – Results suggest that BCWF do disclose more items of social responsibility information than control companies, which allows thinking that companies which want to have a good social responsibility reputation and think that their social performance relating to their employees is good...
目的-本文的目的是研究葡萄牙公司在互联网上的社会责任披露(SRD)，这些公司正在从事获得或提高良好的社会责任声誉的过程，并有信心在人力资源领域拥有良好的社会绩效-最佳公司工作(BCWF)。设计/方法/方法-采用配对方法来解决经验问题，即BCWF的互联网上的SRD是否与通过匹配行业和规模选择的基准公司组的SRD不同。利用资源基础视角(resource - based perspective, RBP)分析了BCWF披露更多社会责任信息的假设。调查结果-结果表明BCWF确实比对照公司披露了更多的社会责任信息，这使得人们认为那些希望拥有良好社会责任声誉的公司，认为他们与员工相关的社会绩效是好的……
{"title":"Exploring the importance of social responsibility disclosure for human resources","authors":"M. C. Branco, L. L. Rodrigues","doi":"10.1108/14013380910995494","DOIUrl":"https://doi.org/10.1108/14013380910995494","url":null,"abstract":"Purpose – The purpose of this paper is to examine the social responsibility disclosure (SRD) on the internet by Portuguese companies which are engaged in processes of obtaining or enhancing a good social responsibility reputation and are confident of having a good social performance pertaining to the human resources area – the best companies to work for (BCWF).Design/methodology/approach – A matched pair approach is used to address the empirical question of whether the SRD on the internet of the BCWF differs from that of a benchmark group of companies selected by matching industry and size. Using a resource‐based perspective (RBP) the hypothesis that the BCWF disclose more social responsibility information is analysed.Findings – Results suggest that BCWF do disclose more items of social responsibility information than control companies, which allows thinking that companies which want to have a good social responsibility reputation and think that their social performance relating to their employees is good...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"107 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125483756","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 : 2009-09-04DOI: 10.1108/14013380910995520
Reza Kouhy, R. Vedd, Takeo Yoshikawa, J. Innes
Purpose – The purpose of this paper is to examine the relationships between human resource (HR) policies, management accounting and organisational performance in Canada, Japan and the UK.Design/methodology/approach – A cross case analysis of the observations emerging from each of six case studies (two in Canada, two in Japan and two in the UK) result in a set of 13 findings.Findings – The seven main HR policies emerging from this study are the “job for life” (in one British and two Japanese cases), recruitment, training, performance‐related bonus scheme, teamwork, organisational culture and pensions. Important communication links between HR managers and management accountants are budgets, strategic plans, performance‐related bonus scheme and decision making. The “job for life” policy, employee recruitment decisions, viewing employees as assets (rather than costs), training, performance‐related bonus scheme, teamwork, organisational culture and a good pension scheme all had an impact on organisational perf...
{"title":"Human resource policies, management accounting and organisational performance","authors":"Reza Kouhy, R. Vedd, Takeo Yoshikawa, J. Innes","doi":"10.1108/14013380910995520","DOIUrl":"https://doi.org/10.1108/14013380910995520","url":null,"abstract":"Purpose – The purpose of this paper is to examine the relationships between human resource (HR) policies, management accounting and organisational performance in Canada, Japan and the UK.Design/methodology/approach – A cross case analysis of the observations emerging from each of six case studies (two in Canada, two in Japan and two in the UK) result in a set of 13 findings.Findings – The seven main HR policies emerging from this study are the “job for life” (in one British and two Japanese cases), recruitment, training, performance‐related bonus scheme, teamwork, organisational culture and pensions. Important communication links between HR managers and management accountants are budgets, strategic plans, performance‐related bonus scheme and decision making. The “job for life” policy, employee recruitment decisions, viewing employees as assets (rather than costs), training, performance‐related bonus scheme, teamwork, organisational culture and a good pension scheme all had an impact on organisational perf...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134264280","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 : 2009-09-04DOI: 10.1108/14013380910995502
A. Buszko, M. Mroziewski
Purpose – The different models have been used in recent intellectual capital (IC) studies to understand better the outcome of company intangible asset components. The purpose of this paper is to develop and apply the index of IC of construction companies in relation to the growth of their net profit.Design/methodology/approach – Evaluation of the relationship between an IC index and company net profit employs a scoring method of evaluation of individual components of IC, which include human capital, investment capital, process capital, relations capital and management styles. The correlation method, based on rank correlation index, has been used to calculate the strength and character of the relationships.Findings – A quantitative method of evaluation of qualitative components of IC has been developed as well as a way of finding a relationship between the quality of IC and the growth of net profit earned by a company. The obtained findings support the hypothesis: the higher the value of IC, the greater th...
{"title":"The intellectual capital impact on Polish construction companies during the transformation period","authors":"A. Buszko, M. Mroziewski","doi":"10.1108/14013380910995502","DOIUrl":"https://doi.org/10.1108/14013380910995502","url":null,"abstract":"Purpose – The different models have been used in recent intellectual capital (IC) studies to understand better the outcome of company intangible asset components. The purpose of this paper is to develop and apply the index of IC of construction companies in relation to the growth of their net profit.Design/methodology/approach – Evaluation of the relationship between an IC index and company net profit employs a scoring method of evaluation of individual components of IC, which include human capital, investment capital, process capital, relations capital and management styles. The correlation method, based on rank correlation index, has been used to calculate the strength and character of the relationships.Findings – A quantitative method of evaluation of qualitative components of IC has been developed as well as a way of finding a relationship between the quality of IC and the growth of net profit earned by a company. The obtained findings support the hypothesis: the higher the value of IC, the greater th...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127047982","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 : 2009-09-04DOI: 10.1108/14013380910995511
I. Herbert
Purpose – The purpose of this paper is to explore the concept of employee empowerment, and the implications for management control systems (MCS), as the style of management changes from a hierarchical, top‐down, style to a more lateral, bottom‐up, orientation, in which workers assume greater responsibility for situated decision‐making and self‐monitoring.Design/methodology/approach – A longitudinal, multiple method, case study explores how empowerment is both understood and applied by management and workers. Simons “Levers of Control” framework is employed as a sensitising device to understand the implications for MCS.Findings – The transformation strategy is largely successful in changing the long‐standing, bureaucratic, public‐sector culture, to a more devolved style in which challenge and participation is encouraged, although actual adoption patterns are uneven and developments are not always linear. By the end of the study period, there is a move back towards centralised control but, significantly, th...
{"title":"Business transformation through empowerment and the implications for management control systems","authors":"I. Herbert","doi":"10.1108/14013380910995511","DOIUrl":"https://doi.org/10.1108/14013380910995511","url":null,"abstract":"Purpose – The purpose of this paper is to explore the concept of employee empowerment, and the implications for management control systems (MCS), as the style of management changes from a hierarchical, top‐down, style to a more lateral, bottom‐up, orientation, in which workers assume greater responsibility for situated decision‐making and self‐monitoring.Design/methodology/approach – A longitudinal, multiple method, case study explores how empowerment is both understood and applied by management and workers. Simons “Levers of Control” framework is employed as a sensitising device to understand the implications for MCS.Findings – The transformation strategy is largely successful in changing the long‐standing, bureaucratic, public‐sector culture, to a more devolved style in which challenge and participation is encouraged, although actual adoption patterns are uneven and developments are not always linear. By the end of the study period, there is a move back towards centralised control but, significantly, th...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126265013","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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