Purpose–The purpose of this paper is to shed light on the nature of intellectual capital in
small to medium‐sized enterprises (SMEs) and how it is linked to strategy and performance …

Purpose The purpose of this paper is to examine the factors that influence knowledge
processes and by extension organisational knowledge culture (KC). Design/methodology …

Purpose–This paper aims to show the associations between the amount of voluntary human
capital (HC) disclosures and company profiles, including required HC and accounting …

Purpose–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 …

Voluntarily disclosed employee costs in annual reports of listed firms are value relevant,
according to US based studies. However, investors appear to fail to take full advantage of …

This paper is the first to study whether Human Resource Practices (HRP) disclosure in
sustainability reports of Financial Services Sector (FSS) firms comply with G3 guidelines …

Purpose–The purpose of this paper is to explore the nature and scope of corporate public
reporting of human resource management (HRM) practices in selected Hong Kong …

This paper reports a field study of 17 recognized “Employers of Choice” in a Midwestern
metropolitan area of the US that examined overarching assumptions regarding the …

Human capital is believed to be the most valuable asset for organizations since past 20
years. However, changing demographics in the workplace with the millennial generation …

Investments in Human Capital: Elements of Investments, Their Valuation, a True and Fair
View of Financial Statements Compiled by Page 1 CHAPTER 5 Investments in Human …