Journal of Human Resource Costing & Accounting: Volume 13 Issue 4

Table of contents

The influence of business strategy on the decision to outsource human resource activities: A study of Malaysian manufacturing organisations

Hasliza Abdul‐Halim, Norbani Che‐Ha, Alan Geare

This paper seeks to examine whether the decision to outsource human resource (HR) activities and the performance of the HR department are influenced by the particular…


Training programs and performance measurement: Evidence from healthcare organisations

Antonella Cifalino, Stefano Baraldi

This paper aims to present an exploratory study of the evaluation of training programs, based on a theoretical framework reviewing both the training literature and the…


Intellectual capital disclosures in Japanese IPO prospectuses

Gunnar Rimmel, Christian Nielsen, Tadanori Yosano

The purpose of this paper is to give an indication of the quantity of intellectual capital information in Japanese initial public offering (IPO) prospectuses from all…


The prospects for satisfactorily measuring and reporting intangibles: Time to embrace a new model of (ac)counting?

Robin Roslender

This paper aims to provide an overview of the development of approaches to measuring and reporting on intangibles since the mid‐1990s, and to identify intellectual capital…




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1996 – 2012

Copyright Holder:

Emerald Publishing Limited