Purpose – The purpose of this paper is to give an overview of the concept of HRCA – human resource costing and accounting – and to encourage debate in this research area. The knowledge dimensions or research areas of HRCA could be described by using a simple model or classification scheme....

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 information on IC in the corporate annual reports covering a period of 4 years. The results from the study, based on 15...

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 among three agencies: the Swedish National Tax Board, the Regional Stockholm Tax Office and the Enforcement...

In this article the aim is to report from two empirical studies of annual reporting of intellectual capital (IC), with particular emphasis on human resources (HR) in Swedish companies. The studies were made on the largest Swedish companies on the stock market's A‐list, during the years 1990,...

There are several ways to implement and work with the Balanced Scorecard (BSC). The company Ericsson Data AB was one of the pioneers in employing the BSC in Sweden. As early adopters, they were interested in obtaining an evaluation performed by external researchers. We were fortunate to have...

In the beginning of 1990s preparations were underway in Sweden to enact a law aimed at making accounting on personnel in the annual reports compulsory. An official investigation resulted in a special report on how to design and report on it. The expectations and the discussions that followed...

In this article, the author discusses the implications of a 6+6‐hour model for the production economy of the Finnish Company Essilor Oy. The theory of returns to scale has been used to analyse the results of the change from one 8‐hour shift to the 6+6‐hour‐shift system. It is shown that...

The Swedish government decided in 1994, as part of the so‐called 50,000 Swedish crowns scheme, to set aside a portion of the labour market budget for the further training and retraining of local government and country council employees. The present article reports on the experiences of the...