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Keywords: Human capital
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Journal Articles
Accounting, Auditing & Accountability Journal (2025) 38 (9): 105–132.
Published: 28 February 2025
...Sneh Bhardwaj; Gavin Nicholson; Damian Morgan Purpose Directors’ human capital has long been recognised as vital to ensuring effective corporate governance. While previous studies have sought to link director human capital with specific firm-level outcomes, there are persistent challenges facing...
Journal Articles
Accounting, Auditing & Accountability Journal (2010) 23 (1): 111–132.
Published: 05 January 2010
...Stephen Gates; Pascal Langevin Purpose The purpose of this paper is to report the results of a survey and interviews with human resource (HR) professionals to identify and better understand their perceptions and expectations of human capital measures' (HCM) content, links to strategy, and impact...

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