Journal of Human Resource Costing & Accounting: Volume 14 Issue 1
Table of contents
The emergent properties of intellectual capital: a conceptual offering
Christian Nielsen, Henrik Dane‐NielsenThe 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…
2125
Exploring the HRM/accounting interface on human assets: The case for artefact‐based asset recognition criteria
Tony Tollington, Nevine El‐TawyThis paper seeks is to enhance our understanding of intangible recognition by embracing an artefact‐based approach.
2730
An empirical investigation and users' perceptions on intellectual capital reporting in banks: Evidence from Bangladesh
Habib‐Uz‐Zaman Khan, Mohobbot AliThe 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…
1426
Disclosing improvements in human capital: comparing results to the rhetoric
John C. Dumay, Jiayang LuThe 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…
1444