It has been suggested that the ratio of net to gross migration measures the efficiency of migration, such that a low ratio indicates a low efficiency and a high ratio indicates a high efficiency. On the basis of this efficiency criterion, it has been suggested that since the ratio of net to...

Purpose: The paper celebrates the fiftieth anniversary of the publication of Flamholtz’s seminal paper on the Human Resource Accounting approach to taking people into account, providing a critical review of its progress since that time and offering some thoughts on how the project might now...