Human resource costing and accounting (HRCA) is a complex and poorly understood process of accounting. The behavioural impact of HRCA, the many diverging internal forces of an organization, the increasing need of information from the capital market and action from organizations, such as the...

There are two aims of this introductory article: first, to draw attention to the gaps in the research literature; and second to stimulate further accounting and management research regarding intellectual capital by posing several possible research questions. Suggests that critical and social...

Purpose – This paper aims to discuss how Bruno Latour's version of actor‐network theory has influenced accounting research. It also seeks to show that Latour's writings contain unexplored potential that may inspire future accounting research. Design/methodology/approach – The paper takes...