Keywords: Human resource management
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Journal Articles
Journal of Human Resource Costing & Accounting (2012) 16 (3): 235–252.
Published: 31 August 2012
... Manufacturing industries Service industries Human resource management Human resource measurement Human resource reporting Disclosure Human resources (HRs) are one of the key resources of an organization that is occupying a position of increasing importance in the current business environment...
Journal Articles
Journal of Human Resource Costing & Accounting (2012) 16 (2): 142–164.
Published: 22 June 2012
... and also uses both internal and external sources to capture a piece of that value. Despite its basis in an innovation perspective, Chesbrough's model does not explicitly identify the role of human resources, management or competences for that matter. However, in opposition to Bell et al.'s (1997...
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Journal of Human Resource Costing & Accounting (2009) 13 (2): 118–124.
Published: 26 June 2009
... Group Publishing Limited 2009 Human capital Accounting valuations Human resource management Balance sheets Intellectual capital During his professional career Jan‐Erik Gröjer repeatedly urged a more extensive use of human resource data. He, on the one hand, pointed out that human...
Journal Articles
Journal of Human Resource Costing & Accounting (2008) 12 (2): 124–137.
Published: 27 June 2008
... Publishing Limited 2008 Financial reporting Accounting Human resource management A reading of intellectual capital (IC) human capital (HC) or human resource accounting (HRA) articles written during the past ten years would reveal that the research concerns for IC, HC, and HRA are wide...
Journal Articles
Journal of Human Resource Costing & Accounting (2008) 12 (2): 70–84.
Published: 27 June 2008
... to examine the relations of IC and WFP and will thus provide new insights in developing a company specific IC. © Emerald Group Publishing Limited 2008 Intellectual capital Human resource management Finland Fitness Workplace The phenomenon of intellectual capital (IC) was developed...
Journal Articles
Journal of Human Resource Costing & Accounting (2008) 12 (2): 102–123.
Published: 27 June 2008
... requirement making comparison difficult. Philip Dewe can be contacted at: p.dewe@bbk.ac.uk © Emerald Group Publishing Limited 2008 Human resource management Value analysis Best practice Competitive strategy Human resources have been identified as one of their main sources...
Journal Articles
Journal of Human Resource Costing & Accounting (2007) 11 (3): 214–228.
Published: 02 October 2007
... Emerald Group Publishing Limited 2007 Expatriates Germany Sociology Human resource management Globalisation of business across all industries requires not only sufficient financial resources of firms but also sound staff resources. Success abroad is based essentially on a firm's...
Journal Articles
Journal of Human Resource Costing & Accounting (2005) 9 (1): 40–59.
Published: 01 January 2005
... Behavior and Human Resource Management), Flamholtz became affiliated with the University Of California at Los Angeles. He has continued, to the present, to write on the HR accounting (HRA) topic. His book, Human Resource Accounting, is in its third edition (Flamholtz, 1985, 1999). The contents...
Journal Articles
Journal of Human Resource Costing & Accounting (2005) 9 (1): 26–39.
Published: 01 January 2005
... – improvement in work climate, attitudes, customer satisfaction, learning, increase in competencies (i.e. knowledge and skills). Similarly, we can provide examples of operating costs that are directly associated with an HR function's activities. Such examples include: Human resource management Human...
Journal Articles
Journal of Human Resource Costing & Accounting (2005) 9 (1): 10–25.
Published: 01 January 2005
.... A psychological exercise or test utilized in the selection procedure is judged to be useful if it predicts the pre‐assigned KSAs of the employees. © Emerald Group Publishing Limited 2005 Human resource management Selection Call centres Germany Decision makers in organizations are increasingly...

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