Purpose – The purpose of this paper is to identify employee wellness as a further component of intellectual capital and to illustrate how it might be possible to account for it in ways that depart from accounting's traditional focus on costs and valuations. Design/methodology/approach – The...

Purpose – The purpose of this paper is to present an approach to quantify the monetary value of job security. Design/methodology/approach – The paper is theoretical and based on a financial economics human capital model. Empirical estimates of the annualized value of job security at three...

Purpose – The purpose of this study is to explore the human capital (HC) value creation practices of knowledge‐based software and service exporter industry in India. Design/methodology/approach – The study used HC disclosure attributes as a tool to the contents of the annual reports for...

Purpose – This paper aims to analyse two competing approaches to accounting for a firm's investment in staff‐training activities: the accounting and labour economics approach (which argues that no asset should be recognized from training activity); and the human resources management approach...

Purpose – Although the importance of human capital (HC) in firm value creation is firmly established in the literature, the level of emphasis placed on human capital disclosure (HCD) by preparers of financial statements and sell‐side analysts is minimal. The purpose of this paper is to...

Purpose – The purpose of this paper is to elaborate the feasibility of market based estimations of the value of human capital in firms. Design/methodology/approach – The concept of intangible assets and market‐based valuation of human capital is presented. Cases of extreme estimates of...

Purpose – The paper sets out to identify the key role that Jan‐Erik Grojer's work on human resource costing and accounting played in linking initial developments in accounting for people with the more recent advances associated with the emergence of the intellectual capital concept....

Purpose – This paper seeks is to enhance our understanding of intangible recognition by embracing an artefact‐based approach. Design/methodology/approach – The paper presents an artefact‐based approach to intangible asset recognition, an artefact being a physical and visual...

Purpose – The purpose of this paper is to examine the reasons for and outcomes of the rhetoric of disclosures of human capital (HC) management practices and to discuss how disclosures could be changed to be more meaningful and appropriate in practice. Thus, the research question of interest to...

Purpose – The purpose of this paper is to discuss a framework of accounting theoretical bases that could promote research into little understood areas of human capital accounting. Design/methodology/approach – The possible forces that hinder greater disclosure of human capital‐based...