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The purpose of this paper is to: discuss how reporting under a human resource liability paradigm fits into the traditional accounting framework of contingent liabilities; examine the financial effects of such reporting on market valuation and internal planning; and explore measurement of human resource liabilities.

From reviews of financial effects of human resource liability reporting the paper logically extends those results to support the proposed paradigm.

Accountants already recognize some liabilities resulting from future expenses for past labor. A fuller treatment of expected costs from human resource polices would provide external and internal financial analyst with different and useful information. Recognizing these future expenses will depress asset turnover and return on asset calculations, while increasing estimates of risk such as higher debt ratio, lower cash flow coverage and higher degrees of operating leverage.

The paper provides support for the feasibility and need to adopt a human resource liability paradigm for valuing, reporting and managing human resources.

This study investigates the perceptions of Mexican and U.S. managers regarding NAFTA's implications. The results show that both groups agree on many of the issues which had shaped the public debate on NAFTA in the U.S. In particular, that NAFTA would lead to a loss of jobs in the U.S., increase jobs in Mexico, foster political stability in Mexico, and that it would have an adverse impact on the environment. However, the result also revealed a concern, only on the part of Mexican managers, regarding NAFTA's influence on culture and national identity. Implication of the results for future research is discussed.

This paper seeks to present the positions and conclusions of scholars to support a proposition that the asset approach to human resource accounting has failed.

Reviews the history of human asset accounting.

The paper offers an alternative “liability approach” to account for and report human resources.

The paper provides an argument and rationale to demonstrate that a liability paradigm would be compatible with normal accounting and reporting procedures.

The purpose of this paper is to give an overview of the concept of HRCA – human resource costing and accounting – and to encourage debate in this research area. The knowledge dimensions or research areas of HRCA could be described by using a simple model or classification scheme. The model could be seen as a way to describe the links between accounting and financial calculation in company development, a development characterized as the innovation of the intrinsic area in a company. The three articles in this issue are also introduced, with a short overview of each of them.

The objective is achieved by a pure theoretical approach. The subject of the paper is to try to explain the existence of the people dimension in the two knowledge areas of “accounting” and “costing” and link them to the “external” and “internal” organizational perspectives. In the HRCA area the aim is to see and understand the common body for these two areas of research: how to make people more transparent in a company's business. This is referred to as the “people dimension”.

In the article a model is reported which the author has found to be helpful when discussing the people dimension in organizational innovation. The model is helpful if one wishes to study and understand the innovation work going on in the most intrinsic and traditional parts of a company, usually driven in the same way, by rules and traditions, year after year.

The contribution of the paper is that it introduces the concept of the “people dimension” as the common interest for those dealing with accounting or costing in the forefront of development. The paper is of value for those dealing with trying to understand why human and intellectual capital has not become more accepted as something to be made more transparent in accounting and costing.

The classic case for competitiveness as a force driving change was made by Charles Darwin in The Origin of Species by Natural Selection (1859). Adaptation, the ability to react successfully to a changed environment, accounts for multiplicity in the world of nature. Long billed birds are better able to dip beneath the surface of shallow lagoons for their food; the sharp, hard, short beaks of certain finches allow them to crack nuts and seeds. Darwin's reading of nature, so immediately popular and at the same time so controversial, fit well within the goals of nineteenth‐century scientific thought. Tracing the causes of change to fixed, logical patterns allowed scientists to remove non‐objective elements from their equations for evolution. Such issues as value, valor, or virtue held no place in a system of analysis unless they had survival value.

This study was intended to ensure learner-centred pedagogy in an open and distance learning environment by applying scaffolding and positive reinforcement techniques.

This study critically analysed the context and current instructional practice of Bangladesh Open University (BOU) via document analysis and literature review. The conceptual framework of this study was adapted from the ADDIE model, i.e. the analysis, design, development, implementation and evaluation model.

The study explored that the instructional practice of BOU was dominated by teacher-centred pedagogy. Hence, to ensure learner-centred pedagogy, the researchers developed three model lesson plans. These lesson plans infused the theoretical directives of scaffolding and positive reinforcement as well as several assessment tasks which can assess the learners’ lower-order and higher-order thinking skills. The researchers also presented possible challenges for the sound implementation of these model lesson plans and suggested pragmatic solutions accordingly.

This study recommended that the combined application of scaffolding and positive reinforcement would effectively ensure learner-centred pedagogy.