Journal of Human Resource Costing & Accounting: Volume 5 Issue 1

Value‐Based Management: Performance Measurement Systems for Human Resources

CONCHA ÁLVAREZ‐DARDET, GLORIA CUEVAS‐RODRÍGUEZ, RAMÓN VALLE‐CABRERA

This his paper focuses on a specific aspect of Value‐Based Management (VBM), the design of performance measurement systems. This remains an important challenge not only in…

Strategies for Change in Financial Reports

PONTUS HEDLIN, JOHAN ADOLPHSON

The paper investigates pressures for change in accounting that have been suggested by researchers and practitioners as a consequence of the emergence of the information age…

Negative Feedback and Responses from Subordinates

PEIGUAN WU, KWOK LEUNG

Research in performance feedback has suggested that supervisors are reluctant to deliver negative feedback to avoid difficult future interaction and other unfavourable reactions…

Fundamental Analysis and Human Capital: Empirical Evidence on the Relationship between the Quality of Human Resources and Fundamental Accounting Variables

MANUEL GARCÍA‐AYUSO, INES MORENO‐CAMPOS, GUILLERMO SIERRA‐MOLINA

Fundamental analysis is aimed at assessing the intrinsic value of companies based on publicly available accounting information. Thus, the main purpose of fundamental analysis…

Towards a Theory of Implementing the Balance Scorecard: A Study in Association with the Swedish Telecommunication Firm Ericsson

BIRGITTA OLSSON, MAJVOR KARLSSON, ELLEN SHARMA

There are several ways to implement and work with the Balanced Scorecard (BSC). The company Ericsson Data AB was one of the pioneers in employing the BSC in Sweden. As early…

From Learning to Practical Use and Visible Results: A Case in Competence Development from a Norwegian Business Firm

ARNE SANDERVANG

Measuring the results of competence development on business results seems to be a complicated and almost insuperable step for many businesses. International research presents us…