Journal of Human Resource Costing & Accounting: Volume 11 Issue 2

Human capital value creation practices of software and service exporter firms in India

Vijaya Murthy, Indra Abeysekera

The purpose of this study is to explore the human capital (HC) value creation practices of knowledge‐based software and service exporter industry in India.

Disturbance and implementation of IC practice: a public sector organisation perspective

John C. Dumay, James Guthrie

This paper seeks to discuss how an environmental change for an organisation can be a catalyst for the take‐up of intellectual capital (IC). In particular, it uses Laughlin's…

Personality tests in accounting research

Simon Taggar, John Parkinson

The purpose of this paper is to present a discussion of the ways that personality tests have been used in accounting research.

Accounting for diversity: the construction of organizations by measuring them