Journal of Human Resource Costing & Accounting: Volume 15 Issue 4

Framing numbers “at a distance”: intangible performance reporting in a theater

Andreas Sundström

The purpose of this paper is to explore how the framing of numbers may be related to the distance between the information provider and information users.

The impact of human resource disclosure on corporate image

América Alvarez Dominguez

The purpose of this paper is to investigate the effects of human resource disclosure on corporate image.

Conflicting conceptualizations of human resource accounting

Adam Steen, Denice Welch, Darcy McCormack

The purpose of this paper is to examine the differing perceptions or conceptualizations that have contributed to prevailing views held by accountants on the measurement and…

Is intellectual capital‐based strategy market‐based or resource‐based?: On sustainable strategy in a knowledge‐based economy

Lidia Galabova, Guy Ahonen

The purpose of this paper is to construct a strategy model based on Intellectual Capital (IC) theory and to demonstrate that it is not purely resource‐based (RBV), but includes…