...Gloria H.W. Liu; Eric T.G. Wang Purpose The purpose of the paper is to reflect upon applicability of different intellectual capital (IC) accounting techniques with considerations of accounting motives. This has been achieved by comparing major foci and measurement issues related to two generic...

...Ananda Samudhram; G. Sivalingam; Bala Shanmugam Purpose The purpose of this paper is to discuss a framework of accounting theoretical bases that could promote research into little understood areas of human capital accounting. Design/methodology/approach The possible forces that hinder greater...

... assets in the marketing domain. It is now being applied for the first time to human assets. Tony Tollington can be contacted at: Tony.Tollington@brunel.ac.uk © Emerald Group Publishing Limited 2010 Human capital Intangible assets Human resource management Accounting We start...

... of Certified Public Accountant (CPA) firms in Hong Kong. The purpose of this paper is to investigate into factors influencing Hong Kong CPAs in becoming entrepreneurial public practitioners. Design/methodology/approach Data are collected through a questionnaire survey and analyzed by binomial logistic...

...Herman Theeke; John B. Mitchell Purpose 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...

...Filomena Antunes Brás; Lúcia Lima Rodrigues Purpose This paper aims to analyse two competing approaches to accounting for a firm's investment in staff‐training activities: the accounting and labour economics approach (which argues that no asset should be recognized from training activity...

... intangible expressions. Common sense and experience tell us that institutional investors and investment bank analysts take many non‐traditional intangible resource considerations into account in their valuations analysts' reports, and recommendations. From the APiON example we learn how the IC is used...

...Robin Roslender; Joanna Stevenson; Howard Kahn Purpose The purpose of this paper is to identify employee wellness as a further component of intellectual capital and to illustrate how it might be possible to account for it in ways that depart from accounting's traditional focus on costs...