Journal of Human Resource Costing & Accounting: Volume 2 Issue 1

Accounting for the Worth of Employees: Is the Discipline Finally Ready to Respond to the Challenge?

ROBIN ROSLENDER

Accounting for the worth of employees continues to attract the attention of accounting scholars. After more than thirty years of interest in the topic, however, comparatively…

Employee Artefacts on the Balance Sheet: Model Illustration and Implications

JAN‐ERIK GRÖJER

If we cannot explain goodwill and potential goodwill in asset terms, they do not make sense. A partial explanation can be found in human assets or employee artefacts. A balance…

Accounting for Football Players. Financial and Accounting Implications of ‘Royal Club Liégois and Others V Bosnian’ for Football in the United Kingdom

STEPHEN MORROW

The decision by the European Court of Justice in Luxembourg in the case involving the Belgian footballer Jean‐Marc Bosnian presents the most serious challenge yet to the influence…

The Intangible Assets Monitor

KARL ERIK SVEIBY

A “Swedish Community of Practice” emerged during the mid 1980s in Sweden. The “community” today follows two tracks; one is Human Resource Costing & Accounting (HRCA) and the other…