The influence of culture and politics on the promulgation of accounting regulations in the Companies Act 1956 in India immediately post independence is analysed using an exploratory framework based on the work of McKinnon (1986) and Gray (1988). Within the framework, the process of change is...

Despite Government and academic interest in valuing human resources, there has been relatively little progress in reflecting the value of human resources in UK organisations. This research uses a survey questionnaire to identify perceptions and practices in the area of valuing human resources in...

This paper analyses the influence of culture and politics on the establishment of the Institute of Chartered Accountants of India (ICAI) using a theoretical framework, extending the work of Gray (1988) and McKinnon (1986) in which accounting change is analysed into three phases, a source phase,...

Purpose – This research aims to explore perceptions and practices in the area of valuing human resources. It focuses on the importance of valuing human resources, current measurement practices, barriers to measurement and the progress expected in this field. Design/methodology/approach –...

Purpose: In an era when expatriates are increasingly used as strategic conduits for developing capabilities in local business units, we identify what and how host-country nationals in a developing economy learn from self-initiated expatriates whose assignments focus on organizational capacity...