Uliana, E.; Macey, J.; Grant, P. - In: Meditari Accountancy Research 13 (2005) 2, pp. 167-188
It is commonly acknowledged that “what gets measured gets done”. There is some debate on how to include human capital on the balance sheet, but it is arguably more important that investors become aware of how human capital contributes to the success of a business. This is an exploratory...