Journal of Human Resource Costing & Accounting: Volume 7 Issue 1

The annual corporate report is more than a report on the results from the last operating year in the company

During the past few decades, there has been a tremendous shift in the source of GDP, whereby we have moved away from a dependency on traditional manufacturing‐based sectors to one…

Intellectual Capital Disclosure in Canadian Corporations

NICK BONTIS

There has been increased attention and focus on the importance of intellectual capital disclosure. Several Scandinavian companies have ventured forward by publishing intellectual…

Measuring the ROI of Management Development: An Application of the Stochastic Rewards Valuation Model

ERIC G. FLAMHOLTZ, MARIA L. BULLEN, WEI HUA

There is growing recognition that the core economic resources of the current era are human and intellectual capital, rather than physical assets such as inventories, plant, and…

Training Utility and Levy‐Grant Incentives

GREGORY JOHN LEE

Decision theoretic utility analysis has long been proposed as a method for analyzing the monetary impact of training. Increasing complexity in the training environment requires…

Breaking the Boundaries of Careers. A Study of the Mobility Effects of a Program for Career Counselling

BIRGITTA OLSSON

In this paper a study of a career planning project launched by the Swedish National Tax Board is reported. The project, named Propeller, was initiated in 1998 as a joint endeavour…