Journal of Human Resource Costing & Accounting: Volume 11 Issue 3

Legitimation strategies in Australian mining extended performance reporting

Kittiya Yongvanich, James Guthrie

It has long been recognised that social institutions, including business organisations, must obtain social approval for their continued operations. Recently, economic performance…

Is there an association between intellectual capital disclosure, underpricing and long‐run performance?

J‐L.W. Mitchell van der Zahn, Inderpal Singh, Joshua Heniro

Excessive initial trading day returns (termed underpricing (UP)) and poor long‐run performance (LRP) are two well‐documented anomalies associated with initial public offerings…

Accounting for international assignments: the case of the German chemical industry

Susanne Schmidt, Heiner Minssen

The purpose of this paper is to explore to what extent HR practitioners value and account for international assignments, and to relate these findings to the HRCA context.

Accounting for firms' training programs: an exploratory study

Filomena Antunes Brás, Lúcia Lima Rodrigues

This paper aims to analyse two competing approaches to accounting for a firm's investment in staff‐training activities: the accounting and labour economics approach (which argues…