Journal of Human Resource Costing & Accounting: Volume 14 Issue 2
Table of contents
Non‐disclosure of human capital‐based information: theoretical perspectives
Ananda Samudhram, G. Sivalingam, Bala ShanmugamThe 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.
2007
The professional status of massage therapists: experience, employability, and evolution
Abigail MarksThe purpose of this paper is to examine the development and work experiences of an occupational grouping – massage therapy – and to examine the employment experiences of members…
789
Intellectual capital performance in the banking sector: An assessment of Australian owned banks
Mahesh Joshi, Daryll Cahill, Jasvinder SidhuThe purpose of this paper is to examine the intellectual capital (IC) performance of Australian banks for the period 2005‐2007. It also aims to examine the relationship amongst…
3852