Journal of Human Resource Costing and Accounting Special issue on The role of human resources in business model performance

Journal of Human Resource Costing & Accounting

ISSN: 1401-338X

Article publication date: 2 November 2010

1227

Citation

(2010), "Journal of Human Resource Costing and Accounting Special issue on The role of human resources in business model performance", Journal of Human Resource Costing & Accounting, Vol. 14 No. 4. https://doi.org/10.1108/jhrca.2010.31614daa.002

Publisher

:

Emerald Group Publishing Limited

Copyright © 2010, Emerald Group Publishing Limited


Journal of Human Resource Costing and Accounting Special issue on The role of human resources in business model performance

Article Type: Call for papers From: Journal of Human Resource Costing & Accounting, Volume 14, Issue 4

In the last decade, the field of competitive strategy has been complemented by a growing focus on how unique business models are able to leverage strategy and thus corporate sustainability. A business model can be thought of as a sustainable way of doing business, where sustainability stresses the ambition to survive even harsh business landscapes and create profits in the long run. Thereby, it is also evident that a business model must be able to incorporate changes in organizational structure, strategy and competition.

One way of viewing a business model is as a description of the coherence in the strategic choices which makes possible the handling of the processes and relations which create value on the operational, tactical and strategic levels in the organization. The business model may also be perceived as a platform which connects resources, processes and the supply of a service, which results in long term-profits.

Much focus in the recent business model literature has concerned the advantages of e-business models, new revenue structures, a planning metric for executing strategy, an overview of the corporate concept, as well as tools for generating new variants of existing business models. Research on business model performance has to a large extent focused on customer/product delivery, alignment of corporate risks and cost-revenue structures.

The question therefore arises: “What is the role of human resources and competences in relation to business model success?” Despite the fact that the competence-based strategy literature, as well as a series intellectual capital based management models took their point of departure in the ability to mobilize and develop employee competences and thus also human resources, recent research seems to largely have ignored the role of human resources in the success of specific and generic business model set ups.

Areas of interest for the special issue (indicative but not limited to):

  • Critical perspectives concerning accounting for human resources in the business model.

  • Business models based on human resource attributes.

  • The interaction between human resources and other organizational resources in value generation.

  • Understanding the role of human resources in profit generation.

  • Analyzing and communicating the human resource aspects of business models.

  • Conflicts of interest between shareholders and stakeholders and the utilization of human resources.

  • Dilemmas and paradoxes of performance measurement consequences relating to human resource performance.

The special issue welcomes conceptual, theoretical, empirical and interdisciplinary contributions anchored in the business model and human resource literatures as well as other fields of contemporary research.

The deadline for receipt of papers is 1 July 2011. Intending contributors are invited to contact: Dr Christian Nielsen, Department of Business Studies, Fibigerstraede 4, Aalborg University, 9220 Aalborg, Denmark, e-mail: chn@business.aau.dk

Related articles