Journal of Human Resource Costing & Accounting: Volume 12 Issue 2
Table of contents
On the role of worksite fitness policy for developing intellectual capital
O. Aura, G. Ahonen, K‐E. SveibyThe paper's aim is, in a framework of intellectual capital (IC), to study the interactions of a worksite fitness program (WFP) policy with a multidisciplinary approach in an…
Assessing the reporting of stakeholder reciprocity in the Australian banking industry
Suresh Cuganesan, Haider KhanCompanies are increasing the amount of their voluntary disclosures to inform stakeholders about organisational performance. Despite criticism that these are simply “public…
Valuing human resources: perceptions and practices in UK organisations
Shraddha Verma, Philip DeweThis research aims to explore perceptions and practices in the area of valuing human resources. It focuses on the importance of valuing human resources, current measurement…
Financial implications of accounting for human resources using a liability model
Herman Theeke, John B. MitchellThe purpose of this paper is to: discuss how reporting under a human resource liability paradigm fits into the traditional accounting framework of contingent liabilities; examine…