Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far … have emanated from Scandinavia, reflecting these societies' sustained interest in necessity of accounting for the worth of … employees, arguably the principal progenitor of intellectual capital accounting. Reports from a number of Australian, Canadian …

This study analyses human capital (HC) management practices in a small privately owned public hotel group, in the … have examined the HC management practices of firms. This study analyses these practices using multiple data methods … – namely, observation, interaction with staff, examination of internal financial and management reports, and semi …

option compensation differently. Recognition refers to items that appear on the face of financial statements and that are … in only the financial statement footnotes. I find that fair value recognition of option compensation is likely to have a … disclosure reporting regime to terms and properties under a recognition regime. Under a fair value recognition regime, I find …

accounting system ineffective for measuring the true impact of such intangibles.Regulations currently in place are analysed in … compared. Indicators used for the measurement of intellectual capital are examined. The research methodologies employed for … companies for reporting on intellectual capital are considered and also the efforts made towards developing an accounting …

more critical firm performance measure than traditional accounting-based firm performance measures like return on …

is to formulate a logical definition of intangible assets in accounting terms that allows their recognition in financial …

results of the project no. 402/09/2057 „Measurement and management of the intangible assets impact on enterprise performance …

To assist Executive M.B.A. (E.M.B.A.) faculty and administrators in their curriculum management efforts, this … descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of …

capital practices is useful to regulators in policy making and accounting standard setting. …