A “Swedish Community of Practice” emerged during the mid 1980s in Sweden. The
“community” today follows two tracks; one is Human Resource Costing & Accounting …

Human resource costing and accounting (HRCA) is a complex and poorly understood
process of accounting. The behavioural impact of HRCA, the many diverging internal forces …

There is much enthusiasm for analytics and the measurement of intangibles, such as human
capital. In stark contrast, the study of strategic human capital analytics is plagued with …

In recent years, a trend in management has been the introduction of human capital (HC)
management and accounting. As a result of this trend, there has been a demand from …

In principle, the Accounting for People initiative announced by the UK government in
January 2003 held out the possibility of a real step forward in promoting the interests of …

Page 1 Entrepreneurial Excellence in the Knowledge Economy Intellectual Capital Benchmarking
Systems Jose Maria Viedma Martiſand - Mariado Rosário Cabrita Bie Page 2 Entrepreneurial …

Purpose–This study aims to follow the development of human intellectual capital indicators
over a six‐year period and to bring forward the production, transmission and reception of …

Despite a promising outlook in the 1970s, it has been claimed that human resource costing
and accounting have progressed at something less than snail's pace over the past two …

This book examines and explains the intellectual capital reporting practices, with a human
capital focus, of firms located in the developing nation of Sri Lanka. The study ascertains the …

The Journal of Human Resource Costing and Accounting has achieved critical mass and
recognition as a primary place for publishing both scientific and practical applications of …