Journal of Human Resource Costing & Accounting: Volume 13 Issue 2

Research ideology and researcher's role as practiced by Jan‐Erik Gröjer

Ulf Johanson

The purpose of this paper is to draw on the literature debating research policy, research and the role of researchers, in discussing a single researcher's (Jan‐Erik Gröjer's…

Intangibles in universities: current challenges for measuring and reporting

Leandro Cañibano, M. Paloma Sánchez

The purpose of this paper is to discuss whether the mechanisms used to measure and manage intangibles in companies can be applied to universities and other research institutions.

Towards using organizational measurements to assess corporate performance

Eric G. Flamholtz

The purpose of this paper is to address the need for alternative measures of financial performance that can provide a real time indication of what is actually happening in…

On the mystery of odd human capital values

Guy Ahonen

The purpose of this paper is to elaborate the feasibility of market based estimations of the value of human capital in firms.

Past, present and possible future developments in human capital accounting: A tribute to Jan‐Erik Gröjer

James Guthrie, Vijaya Murthy

The purpose of this paper is to pay tribute to several of the ideas of Jan‐Erik Gröjer by reviewing and critiquing the field of Human Competence Accounting (HCA) since his…

So tell me again … just why would you want to account for people?

Robin Roslender

The paper sets out to identify the key role that Jan‐Erik Grojer's work on human resource costing and accounting played in linking initial developments in accounting for people…

Classification, measurement and the ontology of intellectual capital entities

Jan Mouritsen

The paper discusses the role of measurement and classification in intellectual capital research. Its purpose is to develop an alternative role for measure. The aim is to explore…

The communication of human accounts: examining models of sensegiving

Bino Catasús, Maria Mårtensson, Matti Skoog

The purpose of the paper is to reflect on how sensegiving cues are encapsulated in models of reporting for human resources. This has been by investigating elements, arguments and…

Guest editorial

Bino Catasus, Maria Martensson, Matti Skoog, Robin Roslender