Purpose – The purpose of this paper is to examine empirically the impact of human capital development in organizations. It is based on some conceptual aspects of human resource accounting and considers how investments in the development of human capital can be measured in order to investigate...

Purpose – The purpose of this paper is to explore, empirically, the contribution of human capital (HC) to value creation and the external disclosure of HC. The specific aims are to: investigate the relative contribution of HC to the generation of firm value; compare the differences in the...

Purpose – The purpose of this paper is to examine the extent of human capital (HC) reporting in leading Bangladeshi firms using the HC reporting framework, thereby making a contribution to the body of knowledge in the area of HC reporting practice in a developing country context....

Purpose – The purpose of this paper is to examine the reason for, and outcomes of, the New South Wales Land and Property Authority's (Lands) Vision 2013 plan designed to deal with a perceived impending human capital crisis in light of a rapidly ageing workforce. The research questions examined...

Purpose – The purpose of this paper is to examine whether information on intellectual capital (IC) is value relevant for investors and the role played by the single components of IC (human capital, organizational capital, relational capital) in creating firm value. Design/methodology/approach...

Purpose – The purpose of this paper is to examine the differing perceptions or conceptualizations that have contributed to prevailing views held by accountants on the measurement and reporting of human resources. Design/methodology/approach – The study provides an analysis of extant...

Purpose – This paper is concerned with identifying the role(s) of the individual employee(s) in the value creation process of three network‐based business models that are analyzed through case studies. The paper aims to focus on how the relationships between the network‐partners internally...

Purpose – The purpose of this paper is to develop a conventional analysis of the content of researches published in high quality academic journals, specifically in the accounting area, with particular emphasis on intellectual and human capital, in order to provide guidance for authors on...

Purpose – This paper aims to study the key success factors (KSFs) that determine the direction and context of a new university, Suan Dusit Rajabhat University (SDU), to formulate strategic human capital management (SHCM) for the university, and also to recommend a proposal for the human...

This paper attempts to synthesise the theoretical research on entrepreneurship and social capital undertaken in previous studies, and presents a multi‐dimensional view of entrepreneurship. In examining overviews of past single perspective entrepreneurship research, this study shows that the...