Journal of Human Resource Costing & Accounting: Volume 12 Issue 2

Table of contents

On the role of worksite fitness policy for developing intellectual capital

O. Aura, G. Ahonen, K‐E. Sveiby

The paper's aim is, in a framework of intellectual capital (IC), to study the interactions of a worksite fitness program (WFP) policy with a multidisciplinary approach in…

Assessing the reporting of stakeholder reciprocity in the Australian banking industry

Suresh Cuganesan, Haider Khan

Companies are increasing the amount of their voluntary disclosures to inform stakeholders about organisational performance. Despite criticism that these are simply “public…


Valuing human resources: perceptions and practices in UK organisations

Shraddha Verma, Philip Dewe

This research aims to explore perceptions and practices in the area of valuing human resources. It focuses on the importance of valuing human resources, current…


Financial implications of accounting for human resources using a liability model

Herman Theeke, John B. Mitchell

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;…




Online date, start – end:

1996 – 2012

Copyright Holder:

Emerald Publishing Limited