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Non‐disclosure of human capital‐based information: theoretical perspectives

Samudhram, Ananda; Sivalingam, G.; Shanmugam, Bala - In: Journal of Human Resource Costing & Accounting 14 (2010) 2, pp. 106-128

Purpose – The purpose of this paper is to discuss a framework of accounting theoretical bases that could promote research into little understood areas of human capital accounting. Design/methodology/approach – The possible forces that hinder greater disclosure of human capital‐based...

Persistent link: https://www.econbiz.de/10014873044

A dynamic monetary model for evaluating employees

Milost, Franko - In: Journal of Intellectual Capital 8 (2007) 1, pp. 124-138

Purpose – The paper seeks to develop an original monetary model for evaluating employees of a company. Employees are an important element of the business process. However, apart from their role as a means of production, their value is not disclosed on the assets side of the classical...

Persistent link: https://www.econbiz.de/10014875433

Human capital convergences in intellectual capital and sustainability reports

Pedrini, Matteo - In: Journal of Intellectual Capital 8 (2007) 2, pp. 346-366

measurement of the quality and intensity of training. Research limitations/implications – The research is focused on human capital …

Persistent link: https://www.econbiz.de/10014875446

Intellectual capital in high‐tech firms

Martín de Castro, Gregorio; López Sáez, Pedro - In: Journal of Intellectual Capital 9 (2008) 1, pp. 25-36

accepted system for classification and measurement of intellectual capital, future research should seek a geographical and … balance sheet, taking the three proposed components as main dimensions, and the items of the survey as a measurement tool for …

Persistent link: https://www.econbiz.de/10014875470

Valuing human resources: an analytical framework

Samudhram, Ananda; Shanmugam, Bala; Lock Teng Low, Kevin - In: Journal of Intellectual Capital 9 (2008) 4, pp. 655-667

Purpose – The purpose of this paper is to develop an analytical framework that links the expenditures on human capital to the resulting long‐term benefits, and thus provide a model for reporting human capital on balance sheets. The framework identifies different kinds of accounting...

Persistent link: https://www.econbiz.de/10014875502

The transformation of the organization’s intellectual capital: from resource to capital

Lentjušenkova, Oksana; Lapina, Inga - In: Journal of Intellectual Capital 17 (2016) 4, pp. 610-631

Purpose Over the last three decades, the role of intellectual capital (IC) in ensuring an organization’s competitiveness has increased significantly. The purpose of this paper is to analyse and evaluate the evolution of the concept of (IC) by showing its transformation from resource to...

Persistent link: https://www.econbiz.de/10014875789

Unseen measures: the need to account for intangibles

Nash White, Larry - In: The Bottom Line 20 (2007) 2, pp. 77-84

Purpose – The purpose of this paper is to examine the needs to assess the value and impact of the intangible resources and efforts produced by the library. Design/methodology approach – A literature overview is used to provide the background of intangibles assessment and its application in...

Persistent link: https://www.econbiz.de/10014686170

A framework for human capital indicators in knowledge- based industries: evidence from pharmaceutical industry

Mehralian, Gholamhossein; Akhavan, Peyman; Reza Rasekh, … - In: Measuring Business Excellence 17 (2013) 4, pp. 88-101

firms. Intellectual capital measurement is also of primary interest for top executives of pharmaceutical firms in Iran … industry. The present study provides a new aspect of performance measurement for research-based industries in emerging …

Persistent link: https://www.econbiz.de/10014931603

Intangible liabilities: beyond models of intellectual assets

Garcia‐Parra, Mercedes; Simo, Pep; Sallan, Jose M.; … - In: Management Decision 47 (2009) 5, pp. 819-830

clients. Practical implications – Managers can improve their models of intellectual capital measurement taking into account … provided so far, aiding to develop a more robust theory of intellectual capital measurement. …

Persistent link: https://www.econbiz.de/10014932966

Measurement and application of intellectual capital in Turkey

Tunc Bozbura, F. - In: The Learning Organization 11 (2004) 4/5, pp. 357-367

suitable intellectual capital measurement model for this study, a wide literature research was made. In almost every created … intellectual capital measurement model, elements of intellectual capital are defined in three dimensions; i.e. human capital …, structural capital and relation capital. For the research, an intellectual capital measurement model is created and four …

Persistent link: https://www.econbiz.de/10015030156

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