Journal of Human Resource Costing & Accounting: Volume 16 Issue 3

Downsizing decisions, intellectual capital, and accounting information

Douglas Flint, Elin Maher, Martin Wielemaker

The purpose of this paper is to present a new method to account for investments in human capital, which the authors have named investment capitalization. This method uses…

The trends of intellectual capital disclosures: evidence from the Nigerian banking sector

Abdifatah Ahmed Haji, Sanni Mubaraq

This paper longitudinally examines the intellectual capital (IC) disclosure practices of Nigerian banks following the restructuring exercise and the subsequent policy changes in…

Beyond a common title: the formation of a professional identity among energy advisers

Malin Granath, Alf Westelius

The purpose of this paper is to explore if and how a professional identity can be formed in the wake of the foundation of a new public service. In the article, the authors focus…

Human resource measurement and reporting in manufacturing and service sectors in Sri Lanka

Vathsala Wickramasinghe, Nayana Fonseka

The purpose of this paper is to explore and compare current practice of the measurement and reporting of human resource (HR) information by firms belonging to the manufacturing…