The Journal of Human Resource Costing and Accounting has achieved critical mass and recognition as a primary place for publishing both scientific and practical applications of Human Resource Accounting (HRA). This paper reviews the state of the art of the development of HRA as it has appeared in...

Introduction What do the following people each have in common:

Research in labour economics during the past several years has led to the development of the theory of human capital. This theory deals with a variety of issues concerning the productivity of people as the result of their human capital.

This article builds on and extends previous research in the area of Human Resource Accounting (HRA). Its purpose is to present a study involving the development and application of a model for measuring the replacement cost of people. Specifically, the study involved the development and...

The purpose of this paper is to provide an overview and history of human resource accounting (HRA) with the objective of promoting both continued academic research and organizational applications. The history of HRA illustrates how academic research can generate improvement in management...

Sooner or later all growing organisations need to change from one form which they have outgrown to one which will meet their present and future needs.

Contents; Preface; 1. Corporate Culture: The Invisible Asset; 2. Culture Management Foundations; 3. Culture Management Process and Tools; 4. Managing the Customer Orientation Dimension of Culture; 5. Managing the People Orientation Dimension of Culture; 6. Managing the Performance Standards and...

A framework -- The evolution of family businesses -- Strategic planning -- Organizational structure and roles -- Performance management -- Culture management -- The dark side -- Leadership -- Succession.

The authors -- A framework for developing successful organizations -- How to build successful companies: the pyramid of organizational development -- Identifying and surviving the first four stages of organizational growth -- Recognizing growing pains and assessing the need for change --...