Journal of Human Resource Costing & Accounting: Volume 6 Issue 1

Policy and Company Perspectives for IC Reporting

HENRIK JENSEN

Today, many IC approaches and company cases of IC reporting exist, but a common framework is lacking. This article explains policy and business perspectives for IC reporting and…

Expanding the Scope of Financial Reports

PONTUS HEDLIN

One aim of this paper is to present and discuss strategies for expanding the traditional accounting reports with additional information on the investments in, and measures of…

Annual Reporting Practices: Information about Human Resources in Corporate Annual Reports in Major Swedish Companies

BIRGITTA OLSSON

In this article the aim is to report from two empirical studies of annual reporting of intellectual capital (IC), with particular emphasis on human resources (HR) in Swedish…