Journal of Human Resource Costing & Accounting: Volume 14 Issue 2

Table of contents

Non‐disclosure of human capital‐based information: theoretical perspectives

Ananda Samudhram, G. Sivalingam, Bala Shanmugam

The purpose of this paper is to discuss a framework of accounting theoretical bases that could promote research into little understood areas of human capital accounting.


The professional status of massage therapists: experience, employability, and evolution

Abigail Marks

The purpose of this paper is to examine the development and work experiences of an occupational grouping – massage therapy – and to examine the employment experiences of…

Intellectual capital performance in the banking sector: An assessment of Australian owned banks

Mahesh Joshi, Daryll Cahill, Jasvinder Sidhu

The purpose of this paper is to examine the intellectual capital (IC) performance of Australian banks for the period 2005‐2007. It also aims to examine the relationship…




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1996 – 2012

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Emerald Publishing Limited