Journal of Human Resource Costing & Accounting: Volume 4 Issue 1

Current Issues, Recent Advancements, and Future Directions in Human Resource Accounting

ERIC G. FLAMHOLTZ, ERICA D. MAIN

We have witnessed a significant transformation in the world economy and the organisations that comprise it. The economy of old was manufacturing‐based and relied heavily on…

Intellectual Capital of Nations — for Future Wealth Creation

LEIF EDVINSSON, CAROLINE STENFELT

This paper focuses on the concept of Intellectual Capital (IC) of Nations and the need for a change of perspectives from financial to intellectual values. Although the paper…

Theoretical Expectancies: Replacing Classic Utility Tables with Flexible, Accurate Computing Procedures

RICHARD A. MCLELLAN

A great deal of work has been done by industrial and organisational psychologists to express the utility of validated employee selection systems. Much of this work has focused on…

Measuring Personnel through Human Resources Accounting Reports: A Procedure for Management of Learning. The Hospital Sector in Northwest Stockholm

BIRGITTA OLSSON

In the beginning of 1990s preparations were underway in Sweden to enact a law aimed at making accounting on personnel in the annual reports compulsory. An official investigation…

Managing Intellectual Capital: The Work with the Navigator in the Skandia Group

SOFIE ROY

In 1994, the Skandia Group was one of the first companies noted for their work with their intellectual capital. The present article is a case study of how their work has developed…