Journal of Human Resource Costing & Accounting: Volume 8 Issue 2

The Strategic Significance of Human Capital Information in Annual Reporting

CHRISTINA BOEDKER, JAMES GUTHRIE, SURESH CUGANESAN

The disclosure of information on organisational knowledge resources and related knowledge management (KM) activities in annual reports has become a much debated issue within the…

Human Resource Accounting Today: Contributions, Controversies and Conclusions

ERIC G. FLAMHOLTZ, RANGAPRIYA KANNAN‐NARASIMHAN, MARIA L. BULLEN

The Journal of Human Resource Costing and Accounting has achieved critical mass and recognition as a primary place for publishing both scientific and practical applications of…

Managerial Efficiency and Human Capital Information: Linkages with the Voluntary Disclosure of Labour Costs

KAOUTHAR LAJILI

This research paper examines the information content and managerial incentives for labour cost voluntary disclosures for a sample of United States publicly traded companies. We…

Intellectual Capital Disclosure through Annual Reports: A Study of the Swedish Retail Industry

BIRGITTA OLSSON

This article is based on a content analysis of intellectual capital (IC) in annual reports from 1998 to 2002. The aim of the study was to compare the content of voluntary…