Journal of Human Resource Costing & Accounting: Volume 14 Issue 1

Table of contents

The emergent properties of intellectual capital: a conceptual offering

Christian Nielsen, Henrik Dane‐Nielsen

The purpose of this paper is to illustrate how the emergent properties perspective from the field of biology can be applied to the field of intellectual capital. Much…


Exploring the HRM/accounting interface on human assets: The case for artefact‐based asset recognition criteria

Tony Tollington, Nevine El‐Tawy

This paper seeks is to enhance our understanding of intangible recognition by embracing an artefact‐based approach.


An empirical investigation and users' perceptions on intellectual capital reporting in banks: Evidence from Bangladesh

Habib‐Uz‐Zaman Khan, Mohobbot Ali

The purpose of this paper is to report the findings of a study of intellectual capital (IC) reporting by private commercial banks in the developing economy of Bangladesh…


Disclosing improvements in human capital: comparing results to the rhetoric

John C. Dumay, Jiayang Lu

The purpose of this paper is to examine the reasons for and outcomes of the rhetoric of disclosures of human capital (HC) management practices and to discuss how…




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1996 – 2012

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Emerald Publishing Limited