Journal of Human Resource Costing & Accounting: Volume 7 Issue 3

Category:

Accounting and Finance

Table of contents

Accounting for Intellectual Assets and Liabilities

INDRA ABEYSEKERA

This paper is an addition to the current debate on how to measure and recognise intellectual assets and liabilities. A conceptual approach has been proposed so that…

Putting Balance and Validity into the Balanced Scorecard

ERIC G. FLAMHOLTZ

The Balanced Scorecard (BSC), popularized by Kaplan and Norton (1996a, 1996b), has become widely discussed and used (see, for example, Olsson, Karlsson, & Sharma, 2000)…

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Paradigm Shift in Working Time Policy through Working Time Accounts — from Standard Working Hours to Controlled Flexibility

HARTMUT SEIFERT

Flexible working time patterns have gained enormously in importance in recent years. Tins process has been accompanied by major changes in the area of industrial…

ISSN:

1401-338X

Online date, start – end:

1996 – 2012

Copyright Holder:

Emerald Publishing Limited