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Book part
Publication date: 24 January 2024

Kimberly Yost

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Abstract

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Courageous Companions
Type: Book
ISBN: 978-1-83753-987-1

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Article
Publication date: 2 November 2010

Vivien Beattie and Sarah Jane Smith

The purpose of this paper is to explore, empirically, the contribution of human capital (HC) to value creation and the external disclosure of HC. The specific aims are to…

4446

Abstract

Purpose

The purpose of this paper is to explore, empirically, the contribution of human capital (HC) to value creation and the external disclosure of HC. The specific aims are to: investigate the relative contribution of HC to the generation of firm value; compare the differences in the perceptions of human resource (HR) directors and finance directors (FDs) in relation to this contribution; examine the relationship between the internal collation and external disclosure of HC information; investigate incentives and disincentives to the external disclosure of HC information; and investigate the most appropriate medium to externally disclose HC information.

Design/methodology/approach

A questionnaire survey of (HR) directors of UK listed companies was conducted. Responses are compared to those from FDs obtained from a previous survey on the broader concept of intellectual capital disclosure. In total, 13 follow‐up interviews were conducted. The matched views of the (HR) specialist and the FD are compared for eight case companies.

Findings

Employee skills and education, employee commitment, positive employee attitudes and behaviour, and employee motivation are considered to contribute to value creation the most. Information on employee turnover, employee training and development, and workplace safety is frequently collated. There also appears to be attempts to capture information on aspects such as employee satisfaction, motivation, and commitment. Marked differences exist between the extent to which information is internally collated and externally disclosed. External disclosure appears to be a valuable recruitment tool. However, giving away information which may harm competitive advantage is a serious concern. The annual report was considered the most effective written form of communication for disclosing HC externally. Despite some disparity in views, there is evidence to suggest recognition by FDs of the value of human capital and commitment to its external disclosure. Contrary to prior research, evidence from the small matched sample indicates no significant difference in views between the two functional specialists regarding the importance to value creation of four key HC components.

Research limitations/implications

A comparison across the full range of HC issues is not possible as the FD IC survey was unable to address HC in as much detail as the HC survey.

Originality/value

This paper contributes to the understanding of HC and its disclosure by comprehensively investigating such issues for a large sample of UK companies.

Details

Journal of Human Resource Costing & Accounting, vol. 14 no. 4
Type: Research Article
ISSN: 1401-338X

Keywords

Available. Content available
Book part
Publication date: 24 January 2024

Kimberly Yost

Free Access. Free Access

Abstract

Details

Courageous Companions
Type: Book
ISBN: 978-1-83753-987-1

Available. Content available
Article
Publication date: 28 June 2011

Robin Roslender

360

Abstract

Details

Journal of Human Resource Costing & Accounting, vol. 15 no. 2
Type: Research Article
ISSN: 1401-338X

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Book part
Publication date: 24 January 2024

Kimberly Yost

Abstract

Details

Courageous Companions
Type: Book
ISBN: 978-1-83753-987-1

Available. Content available
Article
Publication date: 2 November 2010

Robin Roslender

364

Abstract

Details

Journal of Human Resource Costing & Accounting, vol. 14 no. 4
Type: Research Article
ISSN: 1401-338X

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Book part
Publication date: 19 April 2022

Pam Lowe and Sarah-Jane Page

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Anti-Abortion Activism in the UK
Type: Book
ISBN: 978-1-83909-399-9

Available. Open Access. Open Access
Article
Publication date: 15 April 2015

Cristina de-Mello-e-Souza Wildermuth, Elaine Smith-Bright, Sarah Noll-Wilson and Alex Fink

Case in Point (CIP) is an interactive leadership development method pioneered by Ronald Heifetz. CIP instructors follow a fluid class structure, in which group dynamics and…

48

Abstract

Case in Point (CIP) is an interactive leadership development method pioneered by Ronald Heifetz. CIP instructors follow a fluid class structure, in which group dynamics and student concerns become catalysts for learning. CIP proponents defend the method’s potential to help students experience real life leadership challenges. To date, however, very limited research exists on the effectiveness and risks of the CIP. This case study research explored the risks and rewards of CIP as experienced by a professor and her students in two courses. The first case was a graduate course at a liberal arts college. The second case was an undergraduate course at a large public institution. Results revealed considerable variability in student experiences. Students in the graduate course were divided. While some strongly supported the instructor and the CIP method, others felt alienated and lost. Students in the undergraduate course clearly enjoyed the experience, dealing well with uncertainties and frustrations and forging strong bonds among each other and with the professor. CIP instructors, therefore, may need to manage an uneven environment. Risks include student frustration, increased conflict, and instructor exhaustion. Rewards include helping students experience leadership challenges and creating a close to real life environment. Instructors are urged to consider the ethical implications of CIP and to seek university and peer support.

Details

Journal of Leadership Education, vol. 14 no. 2
Type: Research Article
ISSN: 1552-9045

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Article
Publication date: 27 March 2018

Alistair Hewison, Yvonne Sawbridge, Robert Cragg, Laura Rogers, Sarah Lehmann and Jane Rook

The purpose of this paper is to report an evaluation of a leading-with-compassion recognition scheme and to present a new framework for compassion derived from the data.

2147

Abstract

Purpose

The purpose of this paper is to report an evaluation of a leading-with-compassion recognition scheme and to present a new framework for compassion derived from the data.

Design/methodology/approach

Qualitative semi-structured interviews, a focus group and thematic data analysis. Content analysis of 1,500 nominations of compassionate acts.

Findings

The scheme highlighted that compassion towards staff and patients was important. Links to the wider well-being strategies of some of the ten organisations involved were unclear. Awareness of the scheme varied and it was introduced in different ways. Tensions included the extent to which compassion should be expected as part of normal practice and whether recognition was required, association of the scheme with the term leadership, and the risk of portraying compassion as something separate, rather than an integral part of the culture. A novel model of compassion was developed from the analysis of 1,500 nominations.

Research limitations/implications

The number of respondents in the evaluation phase was relatively low. The model of compassion contributes to the developing knowledge base in this area.

Practical implications

The model of compassion can be used to demonstrate what compassion “looks like”, and what is expected of staff to work compassionately.

Originality/value

A unique model of compassion derived directly from descriptions of compassionate acts which identifies the impact of compassion on staff.

Details

Journal of Health Organization and Management, vol. 32 no. 2
Type: Research Article
ISSN: 1477-7266

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Article
Publication date: 27 February 2023

Kashmir Goddard, Jane Montague and James Elander

This study aims to reflect on ways that the experiences of vulnerable users of drug and alcohol services can inform social work practice and policy to improve treatment engagement…

176

Abstract

Purpose

This study aims to reflect on ways that the experiences of vulnerable users of drug and alcohol services can inform social work practice and policy to improve treatment engagement and mitigate negative responses to interventions.

Design/methodology/approach

The research used semi-structured interviews and photovoice in an interpretative phenomenological analysis of the experiences of people in treatment for drug or alcohol problems whose child was the subject of a Child Protection or Child in Need order.

Findings

The research gave insights into participants’ experiences of loss of control, unfairness and stigma. Participants described how they felt powerless in the social services system and were afraid to be open and honest with practitioners for fear of having their children removed.

Practical implications

The research highlighted the need for more training and professional development for social work practitioners to address power imbalance issues, and the need to promote non-threatening professional practice that removes penalties for disclosure of substance use, enabling substance users who are parents to be more honest about their drug use.

Social implications

The research showed the value of phenomenological methods for investigating sensitive issues with vulnerable users of treatment services in a way that can inform policy and practice.

Originality/value

This paper explores ways that phenomenological research with vulnerable, hard-to-reach participants can produce insights about the potential benefits of social work practice that is non-threatening and encourages greater openness and honesty among substance users who are parents.

Details

Drugs, Habits and Social Policy, vol. 24 no. 1
Type: Research Article
ISSN: 2752-6739

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