Pub Date : 2009-06-26DOI: 10.1108/14013380910968629
Eric G. Flamholtz
Purpose – The purpose of this paper is to address the need for alternative measures of financial performance that can provide a real time indication of what is actually happening in organizations.Design/methodology/approach – The paper describes the framework, the empirical research that has been conducted to assess its validity, and the measurement tools that have been developed.Findings – The proposed model identifies the “key drivers” of organizational and financial success. However, if there is a lack of a sufficient fit between the level of “strategic development of an enterprise” and its) then there is disequilibrium. There are identifiable symptoms of this equilibrium or disequilibrium called “growing pains,” which can be measured by an instrument developed called “The Survey of Growing Pains.”Practical implications – The proposed measures assess operational risk, which can be used under “Sarbanes‐Oxley.” The framework and measurement tools have been used by differing companies in strategic plannin...
{"title":"Towards using organizational measurements to assess corporate performance","authors":"Eric G. Flamholtz","doi":"10.1108/14013380910968629","DOIUrl":"https://doi.org/10.1108/14013380910968629","url":null,"abstract":"Purpose – The purpose of this paper is to address the need for alternative measures of financial performance that can provide a real time indication of what is actually happening in organizations.Design/methodology/approach – The paper describes the framework, the empirical research that has been conducted to assess its validity, and the measurement tools that have been developed.Findings – The proposed model identifies the “key drivers” of organizational and financial success. However, if there is a lack of a sufficient fit between the level of “strategic development of an enterprise” and its) then there is disequilibrium. There are identifiable symptoms of this equilibrium or disequilibrium called “growing pains,” which can be measured by an instrument developed called “The Survey of Growing Pains.”Practical implications – The proposed measures assess operational risk, which can be used under “Sarbanes‐Oxley.” The framework and measurement tools have been used by differing companies in strategic plannin...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123981327","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 : 2009-06-26DOI: 10.1108/14013380910968601
Ulf Johanson
This article draws on the literature debating research policy, research and the role of researchers, in discussing Jan-Erik Grojer’s research during the 1980s and 1990s. Mode 1 and CUDOS refer to a ...
{"title":"Research ideology and researcher's role as practiced by Jan‐Erik Gröjer","authors":"Ulf Johanson","doi":"10.1108/14013380910968601","DOIUrl":"https://doi.org/10.1108/14013380910968601","url":null,"abstract":"This article draws on the literature debating research policy, research and the role of researchers, in discussing Jan-Erik Grojer’s research during the 1980s and 1990s. Mode 1 and CUDOS refer to a ...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117198723","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 : 2009-06-26DOI: 10.1108/14013380910968610
L. Cañibano, M. Sánchez
Purpose – The purpose of this paper is to discuss whether the mechanisms used to measure and manage intangibles in companies can be applied to universities and other research institutions. Design/methodology/approach – The characteristics of the issues is addressed by companies in relation to their intellectual capital (IC) and how they manage them are reviewed to discuss whether universities can apply the same framework. External pressures for change and barriers universities encounter, particularly due to the current governance system, are discussed. The experience of some universities are briefly described. Findings – The companies’ framework is possible to be used by universities, with some specificity. Research limitations/implications – The number of universities actually applying this framework is small and therefore the results cannot be generalized. Practical implications – Policy measures are needed to encourage research institutions and universities to measure and manage their IC. In a knowledge-based society, the main knowledge producers should be more accountable for their activities. Originality/value – The use of IC concepts to analyze universities’ performance is still scarce. This is an attempt to fill such lacuna.
{"title":"Intangibles in universities: current challenges for measuring and reporting","authors":"L. Cañibano, M. Sánchez","doi":"10.1108/14013380910968610","DOIUrl":"https://doi.org/10.1108/14013380910968610","url":null,"abstract":"Purpose – The purpose of this paper is to discuss whether the mechanisms used to measure and manage intangibles in companies can be applied to universities and other research institutions. Design/methodology/approach – The characteristics of the issues is addressed by companies in relation to their intellectual capital (IC) and how they manage them are reviewed to discuss whether universities can apply the same framework. External pressures for change and barriers universities encounter, particularly due to the current governance system, are discussed. The experience of some universities are briefly described. Findings – The companies’ framework is possible to be used by universities, with some specificity. Research limitations/implications – The number of universities actually applying this framework is small and therefore the results cannot be generalized. Practical implications – Policy measures are needed to encourage research institutions and universities to measure and manage their IC. In a knowledge-based society, the main knowledge producers should be more accountable for their activities. Originality/value – The use of IC concepts to analyze universities’ performance is still scarce. This is an attempt to fill such lacuna.","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127667396","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 : 2009-06-26DOI: 10.1108/14013380910968656
R. Roslender
Purpose – The paper sets out to identify the key role that Jan‐Erik Grojer's work on human resource costing and accounting played in linking initial developments in accounting for people with the more recent advances associated with the emergence of the intellectual capital concept.Design/methodology/approach – The paper is in the form of an essay that briefly considers the history of approaches to the challenge of accounting for people.Findings – The recent developments associated with intellectual capital highlight the importance and value of adopting a rather wider conception of accounting for people.Originality/value – The paper provides a provocative introduction to the topic of accounting for people and as such may be of value to both newcomers to the field and those who are simply intrigued by the idea itself.
{"title":"So tell me again … just why would you want to account for people?","authors":"R. Roslender","doi":"10.1108/14013380910968656","DOIUrl":"https://doi.org/10.1108/14013380910968656","url":null,"abstract":"Purpose – The paper sets out to identify the key role that Jan‐Erik Grojer's work on human resource costing and accounting played in linking initial developments in accounting for people with the more recent advances associated with the emergence of the intellectual capital concept.Design/methodology/approach – The paper is in the form of an essay that briefly considers the history of approaches to the challenge of accounting for people.Findings – The recent developments associated with intellectual capital highlight the importance and value of adopting a rather wider conception of accounting for people.Originality/value – The paper provides a provocative introduction to the topic of accounting for people and as such may be of value to both newcomers to the field and those who are simply intrigued by the idea itself.","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121245576","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 : 2009-06-26DOI: 10.1108/14013380910968665
J. Mouritsen
Purpose – The paper discusses the role of measurement and classification in intellectual capital research. Its purpose is to develop an alternative role for measure. The aim is to explore how measurement may be important even if it does not pretend to accurately represent and underlying reality.Design/methodology/approach – The paper is an essay on the difficulties of measuring intellectual capital. It is a conceptual, analytical paper which proposes a new approach to analyzing the roles and effects of measurement in the area of intellectual capital.Findings – The analysis suggests that measurement of intellectual capital is difficult because it is not possible to copy its properties in a number; yet it is necessary because it allows intervention to happen since it develops a wholly new set of dimensions to manage. This dual conclusion both problematic because the search for a definitive measure of the size, value and effects of intellectual capital is impossible, yet it is also comforting because measure...
{"title":"Classification, measurement and the ontology of intellectual capital entities","authors":"J. Mouritsen","doi":"10.1108/14013380910968665","DOIUrl":"https://doi.org/10.1108/14013380910968665","url":null,"abstract":"Purpose – The paper discusses the role of measurement and classification in intellectual capital research. Its purpose is to develop an alternative role for measure. The aim is to explore how measurement may be important even if it does not pretend to accurately represent and underlying reality.Design/methodology/approach – The paper is an essay on the difficulties of measuring intellectual capital. It is a conceptual, analytical paper which proposes a new approach to analyzing the roles and effects of measurement in the area of intellectual capital.Findings – The analysis suggests that measurement of intellectual capital is difficult because it is not possible to copy its properties in a number; yet it is necessary because it allows intervention to happen since it develops a wholly new set of dimensions to manage. This dual conclusion both problematic because the search for a definitive measure of the size, value and effects of intellectual capital is impossible, yet it is also comforting because measure...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"359 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122053602","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 : 2009-06-26DOI: 10.1108/14013380910968638
G. Ahonen
Purpose – The purpose of this paper is to elaborate the feasibility of market based estimations of the value of human capital in firms.Design/methodology/approach – The concept of intangible assets and market‐based valuation of human capital is presented. Cases of extreme estimates of human capital values are presented. The possibility of extremely low or even negative human capital values is examined.Findings – It is demonstrated that odd human capital values can be explained by referring to principles of valuating fixed assets and intangible liability.Practical implications – The paper demonstrates that market‐based methods for estimating the value of human capital of the firm can be feasible despite the existence of very odd human capital values.Originality/value – The findings of the paper adds to the discussion of how to valuate human capital in intellectual capital accounts in general and human capital accounts in particular.
{"title":"On the mystery of odd human capital values","authors":"G. Ahonen","doi":"10.1108/14013380910968638","DOIUrl":"https://doi.org/10.1108/14013380910968638","url":null,"abstract":"Purpose – The purpose of this paper is to elaborate the feasibility of market based estimations of the value of human capital in firms.Design/methodology/approach – The concept of intangible assets and market‐based valuation of human capital is presented. Cases of extreme estimates of human capital values are presented. The possibility of extremely low or even negative human capital values is examined.Findings – It is demonstrated that odd human capital values can be explained by referring to principles of valuating fixed assets and intangible liability.Practical implications – The paper demonstrates that market‐based methods for estimating the value of human capital of the firm can be feasible despite the existence of very odd human capital values.Originality/value – The findings of the paper adds to the discussion of how to valuate human capital in intellectual capital accounts in general and human capital accounts in particular.","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123874850","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 : 2009-06-26DOI: 10.1108/14013380910968674
B. Catasús, M. Mårtensson, M. Skoog
Abstract:Purpose – The purpose of the paper is to reflect on how sensegiving cues are encapsulated in models of reporting for human resources. This has been by investigating elements, arguments and ...
摘要:目的-本文的目的是反思如何将感官提示封装在人力资源报告模型中。这是通过调查元素、参数和……
{"title":"The Communication of Human Accounts : Examining models of sensegiving","authors":"B. Catasús, M. Mårtensson, M. Skoog","doi":"10.1108/14013380910968674","DOIUrl":"https://doi.org/10.1108/14013380910968674","url":null,"abstract":"Abstract:Purpose – The purpose of the paper is to reflect on how sensegiving cues are encapsulated in models of reporting for human resources. This has been by investigating elements, arguments and ...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128335231","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 : 2009-06-26DOI: 10.1108/14013380910968647
J. Guthrie, Vijaya Murthy
Purpose – The purpose of this paper is to pay tribute to several of the ideas of Jan‐Erik Grojer by reviewing and critiquing the field of Human Competence Accounting (HCA) since his Accounting, Auditing & Accountability Journal review article in 1998.Three research questions he posed in that article are now addressed in the current paper: What could be done, as envisaged in the commentary of Grojer and Johanson; What has been published in HCA research in the ten year period (1999‐2008); What more could/should be done in HCA as a research agenda.Design/methodology/approach – A literature based analysis and critique of HCA accounting articles published in the selected journals from 1999 to 2008 is employed. A purpose built coding and classification scheme is built around several categories for the purpose of analysing the HCA literature.Findings – The paper seeks to demonstrate the importance of Grojer and Johanson's review and indicates that questions they raised and possible research directions have been ...
{"title":"Past, present and possible future developments in human capital accounting : a tribute to Jan-Erik Gröjer","authors":"J. Guthrie, Vijaya Murthy","doi":"10.1108/14013380910968647","DOIUrl":"https://doi.org/10.1108/14013380910968647","url":null,"abstract":"Purpose – The purpose of this paper is to pay tribute to several of the ideas of Jan‐Erik Grojer by reviewing and critiquing the field of Human Competence Accounting (HCA) since his Accounting, Auditing & Accountability Journal review article in 1998.Three research questions he posed in that article are now addressed in the current paper: What could be done, as envisaged in the commentary of Grojer and Johanson; What has been published in HCA research in the ten year period (1999‐2008); What more could/should be done in HCA as a research agenda.Design/methodology/approach – A literature based analysis and critique of HCA accounting articles published in the selected journals from 1999 to 2008 is employed. A purpose built coding and classification scheme is built around several categories for the purpose of analysing the HCA literature.Findings – The paper seeks to demonstrate the importance of Grojer and Johanson's review and indicates that questions they raised and possible research directions have been ...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"17 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124016918","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 : 2009-05-01DOI: 10.1108/14013381011010132
Hasliza Abdul-Halim, Norbani Che-Ha, A. Geare
Purpose – This paper seeks to examine whether the decision to outsource human resource (HR) activities and the performance of the HR department are influenced by the particular business strategy espoused by the organisation. Four distinct strategies are considered: quality‐based, proactive, breadth, and reactive.Design/methodology/approach – The data for the study were obtained from survey responses from 232 organisations, of which 113 were engaged in HR outsourcing.Findings – The findings suggest that there is a significant relationship between organisations with proactive strategies and the decision to outsource both traditional and transactional HR functions. Breadth strategies demonstrate a negative significant relationship with outsourcing of traditional functions. Outsourcing of both functions has a significant relationship with HR performance – traditional with a positive impact and transactional with a negative impact.Research limitations/implications – The paper focuses on the perceptions, knowle...
{"title":"The influence of business strategy on the decision to outsource human resource activities","authors":"Hasliza Abdul-Halim, Norbani Che-Ha, A. Geare","doi":"10.1108/14013381011010132","DOIUrl":"https://doi.org/10.1108/14013381011010132","url":null,"abstract":"Purpose – This paper seeks to examine whether the decision to outsource human resource (HR) activities and the performance of the HR department are influenced by the particular business strategy espoused by the organisation. Four distinct strategies are considered: quality‐based, proactive, breadth, and reactive.Design/methodology/approach – The data for the study were obtained from survey responses from 232 organisations, of which 113 were engaged in HR outsourcing.Findings – The findings suggest that there is a significant relationship between organisations with proactive strategies and the decision to outsource both traditional and transactional HR functions. Breadth strategies demonstrate a negative significant relationship with outsourcing of traditional functions. Outsourcing of both functions has a significant relationship with HR performance – traditional with a positive impact and transactional with a negative impact.Research limitations/implications – The paper focuses on the perceptions, knowle...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130022357","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 : 2009-02-23DOI: 10.1108/14013380910948090
Daniel Brännström, B. Catasús, M. Giuliani, Jan‐Erik Gröjer
Purpose – The purpose of this paper is seek to analyze how models emanating from the managerial discourse of intellectual capital (IC) relate to how firms disclose IC in accordance with Internation ...
{"title":"Construction of intellectual capital – the case of purchase analysis","authors":"Daniel Brännström, B. Catasús, M. Giuliani, Jan‐Erik Gröjer","doi":"10.1108/14013380910948090","DOIUrl":"https://doi.org/10.1108/14013380910948090","url":null,"abstract":"Purpose – The purpose of this paper is seek to analyze how models emanating from the managerial discourse of intellectual capital (IC) relate to how firms disclose IC in accordance with Internation ...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124171083","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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