Journal of Human Resource Costing & Accounting: Volume 13 Issue 4
Table of contents
The influence of business strategy on the decision to outsource human resource activities: A study of Malaysian manufacturing organisations
Hasliza Abdul‐Halim, Norbani Che‐Ha, Alan GeareThis 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…
Training programs and performance measurement: Evidence from healthcare organisations
Antonella Cifalino, Stefano BaraldiThis 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…
Intellectual capital disclosures in Japanese IPO prospectuses
Gunnar Rimmel, Christian Nielsen, Tadanori YosanoThe 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…
The prospects for satisfactorily measuring and reporting intangibles: Time to embrace a new model of (ac)counting?
Robin RoslenderThis 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…