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The paper celebrates the fiftieth anniversary of the publication of Flamholtz’s seminal paper on the Human Resource Accounting approach to taking people into account, providing a critical review of its progress since that time and offering some thoughts on how the project might now be beneficially shaped.

The paper provides an authoritative review of the progress of the accounting for people project to date.

The continuing exploration of how it might be possible to take people into account is identified to be entering a new and exciting phase.

The authors readily acknowledge that what the paper provides is an account of the evolution of the accounting for people field, which they argue is currently extending into a new and important phase relating to employee health and wellbeing.

The paper’s principal contribution lies in bringing together three authors who have made significant contributions to the topic of accounting for people over the past 50 years.

The review aims to demonstrate a broader perspective of human capital and employee well-being concept. Moreover, the study attempts to analyse theoretical notions underlying human capital and well-being relationship and thus to guide the integration of two distinct concepts.

This review followed the systematic literature search protocols from the Academic Journal Guide 2018 generated by the Chartered Association of Business Schools. Sixty-nine quantitative research papers were selected for the review.

Human capital is not only about individual competence but includes acquisition, utilization and development of competence in a broader sense. Employee well-being has been discussed from subjective and objective viewpoints and categorized into happiness, health and financial aspects. The review results suggest that various organizational theories, workplace learning and learning organization perspectives underlie human capital and well-being relationship. The review guides that the high involvement working model encapsulates well-being as part of human capital development.

This review discusses practical implications for human resource management practitioners.

This review is a unique attempt to assess the human capital and well-being literature systematically.

The purpose of this paper is to explore different prisms through which sustainable development (SD) is considered and to situate the discourse in African contexts by highlighting the contestations in which the conventional knowledge of SD is embedded as well as an agenda for improving the institutional framework for productive engagement of Africa nations.

The paper is based on desk research and synthesis drawn from the extant literature.

The orthodox knowledge of SD reflects axioms that are inextricably liked to the idiosyncrasies of the developed world; framed in opinions, languages and meanings that are poorly communicated to and understood by rural Africa. As a result, many African countries have remained bystanders in this important global discourse.

To engage Africa proactively, a more broadened perspective is required in promoting the global agenda for SD, taking more account of the continent's contextual subjectivities than is presently the case.

The treatment offered indicates a need for more context‐bound education (not prescriptions) that is sufficiently sensitive and respectful of the complex trajectories characterising Africa's development (or lack of it). It is from this knowledge base that a useful SD agenda for the region might emerge.

The purpose of this paper is to report and discuss the principal findings of a recent study of thinking and practice about workforce health and wellbeing among UK accounting and finance and human resource management professionals.

The data informing the paper were collected using postal questionnaires to two samples of 1,000 UK accounting and finance and human resource directors. The research design incorporated the facility for a full second mailing to respondents.

The responses received from the sample of human resource directors were generally more supportive of viewing workforce health and wellbeing as a valuable organisational asset. Accounting and finance professionals employed in private sector organisations were the least enthusiastic about such issues.

While the design of the questionnaire afforded the opportunity for commentary on answers by respondents, semi‐structured interviews will allow a more detailed exploration of the issues.

The UK accountancy profession has yet to fully appreciate the significance of the intellectual capital phenomenon. In seeking to engage health and wellbeing issues, it may be desirable to consider collaboration with the human resource management profession.

Health and wellbeing have seldom been recognised as key constituents of human capital. Consequently, this is the first such study to be carried out.

The purpose of this paper is to identify the case for taking employee health and wellbeing into account in some way and to consider a range of objections that might be raised against such exercises.

The paper identifies the existence of a persistent sickness absence as a cause for concern for a range of stakeholders and how it might be accounted for in the light of recent developments within the intellectual capital field. Attention then turns to some of the difficulties such well meaning interventions might encounter, and briefly considers how a self‐accounting approach might in some part overcome these.

The paper finds that a programme of empirical research within the field of employee health and wellbeing is now required to ensure that employee health and wellbeing into account.

While predominantly a discursive contribution to the literature, the paper incorporates some discussion of innovative accounting interventions.

In contrast to viewing sickness absence from a cost perspective, the paper encourages stakeholders to embrace a wider spectrum of ways of seeing to better understand employee health and wellbeing issues in the work place.

This paper presents best practices of global and local initiatives for social and economic capital development. It introduces the notion of “megacommunities” representing broad multilateral stakeholder groups that work together for the resolutions of large‐scale health, environmental and social problems. The paper also takes a more local view by discussing a few regional and municipal examples of “intelligent communities” at the forefront of the knowledge economy. These mega and intelligent communities are often the first to adopt information and communication technologies (ICT), especially pervasive broadband technologies services, for achieving superior social, human and economic wellbeing. The objective of the paper is to identify common drivers and characteristics of these communities and how they utilize ICT to promote higher‐level growth.

The paper takes the form of a general review. The paper introduces the notions of wellbeing, human, social and economic capital. It presents examples of mega and intelligent communities that represent the best practices in the achievement of wellbeing.

The review finds that technological empowerment – in particular information and communication technologies (ICT) – is fundamental to integrate mega and intelligent communities for social, human and economic wellbeing. Through the best practice examples presented in this research, ICT is regarded as the key driver for supporting a sustainable economic development at the global, regional and local levels. Through ICT, it is viable (and essential) to establish a global knowledge base, shared and contributed to by a variety of experts and professionals throughout the world in different fields.

The paper presents examples based on case studies conducted by the authors and based on reviews of the best practice approaches. Based upon the observation of the key success factors and commonalities among the cases, ICT plays an essential role for the sustainable outcomes from the current mega and intelligent community initiatives. Further empirical testing is needed to demonstrate the success factor relationships introduced in this paper.

The paper raises awareness of relevant initiatives that could be adopted and replicated to facilitate sustainable development.

The value of the paper stems from the link between the macro and micro dimensions of different communities. Using the best practice cases as examples, this paper presents worthy lessons to policy makers, governments, global knowledge management, other practitioners and professionals. In particular, it opens up potential opportunities for more effective and efficient global collaborations through highlighting the role of information and communication technologies in the successful management of community practices.

Multidimensional fit (MDF) has been coined as “elusive” and relevant to an individual’s social identity and self-concept, unfolding over time as individuals assess their fit relative to Person-Organization, Person-Vocation, Person-Job, and Person-Team Fit. In this chapter, the literature as it relates to the refugee employment journey, MDF, and HRM practices that facilitate or inhibit MDF is reviewed. Furthermore, in this study, the process-oriented view of the refuge path highlights the complexity of their experience, noting an array of antecedents as they relate to country, host country and individual differences, interventions through NGOs, refugee resettlement agencies, and organizations, as well as the less explored entrepreneurial path. These diverse paths and the process of finding fit, and the obstacles refugees face, are viewed through the lens of shocks and reassessment of MDF throughout their journey. Finally, the study’s outcomes illustrate individual wellbeing factors, organizational level benefits, as well as community level benefits to MDF.

The unending ambivalence in the academic environment and the job market is detrimental to management graduates' wellbeing. The study looks into the possible intervening methods to enhance the wellbeing of students during difficult times. The study proposes spirituality development as means through which psychological resources like perceived employability and psychological capital are developed in an individual. This study also tries to identify how spirituality development leads to life wellbeing among management students.

Cross-sectional study was conducted among 212 management students from Kerala, India. Multi-stage random sampling was used to collect data. Structural equation modelling using IBM-AMOS was done to gain insights into the proposed relationships.

The results indicated that spirituality had a significant impact on the wellbeing of management students. Both perceived employability and psychological capital mediated the relationship between spirituality and life wellbeing.

The positive impact of developing spirituality among students is discussed in the paper with the theoretical underpinning of broaden and build theory. The findings suggest that colleges should try to make their campus climate more supportive of students' non-academic needs and open them to a spiritual environment especially during these challenging times.

The study is one of the first attempts to discern how spirituality development leads to an accumulation of psychological resources and life wellbeing among management graduates'.