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...