Relative to the large body of work in the broader strategic HRM (SHRM) literature, knowledge about determinants of SMEs’ approaches to HRM remains limited. We argue that heterogeneity in the use of high performance work practices (HPWPs) is influenced by top managers’ exposure and attention...

This paper uses both intellectual capital and corporate social responsibility/stakeholder perspectives in examining how key performance indicator (KPI) reporting discloses the performance of organisations in managing and utilising their human resources. Using content analysis techniques, it...