Journal of Human Resource Costing & Accounting: Volume 9 Issue 2

Conceptualizing and measuring the economic value of human capital of the third kind: Corporate culture

Eric Flamholtz

The purpose of this paper is to deal with the conceptualization and measurement of the economic value of what we have termed “human capital of the third kind”, i.e. corporate…

Stock market reactions to financial information

Ann Wetterlind Dörner

The purpose of this study is to examine the response of stock prices to financial announcements.

Intelligent remuneration in the knowledge economy for growth of intellectual capital

Leif Edvinsson, Joachim Camp

The aim of this article is to highlight some characteristics of balancing dimensions for an intelligent remuneration system in the knowledge economy; in other words, what to look…

Accountability in local government: a principal‐agent perspective

Caroline Nyman, Fredrik Nilsson, Birger Rapp

In Sweden there is an ongoing debate on ways to enhance accountability and transparency in order to avoid future scandals both in private companies and local government. Until now…

Outstanding doctoral research awards

HRCA-network: The Human Resource Costing and Accounting Networks