The German discourse on Human Capital Management (HCM) has a long history which resulted in the manifoldness of notions connected with HCM. The exact specification of the meaning of HCM basically depends on the frame of reference used: the frame of the past, of the present or of the future. The...

The human capital represented by corporate employees involved in the information and knowledge economy is becoming an increasingly central value-creating factor in global competition. However, in contrast to other value-creating factors, human capital is more difficult to measure, evaluate and...

Under the growing influence of economic normative thoughts (as for example the spread of shareholder value philosophy in the 1990s) and therefore under pressure to justify themselves, human resource management professionals are searching for concepts to measure the effects of their decisions and...

Growing diffusion of temporary agency work, in conjunction with the growing importance of human capital management, leads to the question who invests in the human capital of temporary agency workers. Therefore, we investigate the parties’ incentives to invest and review the small number of...

According to the Resource Based View of strategic management, analyzing the human resource of a specific firm in terms of its potential to serve as a source of a sustainable competitive advantage requires an examination of – among others – the resource value. The question of how to...

Theorie und Unternehmenspraxis weisen auf die hohe Relevanz des Humankapitals für den Unternehmenserfolg hin. Investitionen in die Ressource Mensch werden im Jahresabschluss allerdings mit wenigen Ausnahmen als Aufwendungen erfasst. Das Humankapital ist somit nicht als Vermögensgegenstand in...

Bis heute fehlen in der empirischen Forschung zum HR-Outsourcing umfangreiche verlässliche Daten hinsichtlich der Nutzung von Personaldienstleistungen durch Unternehmen. Anhand der Auswertungen unserer Befragung von 1021 Unternehmen untersuchen wir die Charakteristika der Nachfrager nach...