Journal of Human Resource Costing & Accounting: Volume 16 Issue 2

Corporate culture, business models, competitive advantage, strategic assets and the bottom line: Theoretical and measurement issues

Eric G. Flamholtz, Yvonne Randle

This paper seeks to enhance understanding of the role and effect of corporate culture as a unique strategic asset on the success of business models.

Is there happiness therein? BM and HRCA for self‐employed

Andreas Björke

The purpose of this paper is to discuss the philosophical baseline of two popular business schemes, the business model and a latter variation of human resource costing and…

Human resources disclosure in Danish intellectual capital statements: Enhancing comparability of business models a decade ago

Gunnar Rimmel, Johan Dergård, Kristina Jonäll

The purpose of this paper is to examine the human resources disclosure in Danish Intellectual Capital Statements to determine if these disclosures enhance the comparability of…

The role of human resources in business model performance: the case of network‐based companies

Christian Nielsen, Marco Montemari

This paper is concerned with identifying the role(s) of the individual employee(s) in the value creation process of three network‐based business models that are analyzed through…

The role of human resources in business model performance

Christian Nielsen