HRA is in nascent stage when it comes to practical applications. There is an urgent need to shift the focus from viewing human resource (HR) as a cost center to profit center, for consideration of employees as an asset. It is the need of the hour to make HRA as a part of mandatory global...

This paper offers Amartya Sen’s capability approach as a framework for understanding and evaluating Human Resource Development activities in larger organizations, specifically transnational corporations (TNCs). There is a growing literature on international human resource management targeted...

While significant attention is given to the concept of absorptive capacity as a source of competitive advantage in firms, a major drawback exists in the way it is unidimensionally defined in micro-level analysis. The paper addresses this limitation and reconceptualizes absorptive capacity as a...

This paper examines the role that human capital plays in firm's strategic decisions. It focuses on long-distance corporate relocations which present certain trade-offs in terms of human capital and modifies firms' relationship with the labour force. It is assessed to what extent having (an...

This paper has two objectives. Our first aim is to critically analyze the ethical implications of current accounting principles relating to human resources. Our second purpose is to propose three alternatives to the current accounting treatment of human resource costs as an expense of doing...

Human capital — defined as knowledge, experiences and skills of an individual — focuses on the importance of human capabilities. In contrast, human enterprise — defined as engaging in systematic, purposeful activity that may be daring or difficult — incorporates the important role of...

The purpose of this research article was to explore the influence of knowledge and skills of human resource on the performance of culinary Small and Medium Enterprises (SMEs) in Medan City, Indonesia. Using quantitative research design, data were collected from 120 culinary SMEs located in Medan...

The purpose of the study is the specificity estimation of a Russian company's human capital management and the investment models choice explanation in human capital at times of crisis.By analyzing data obtained from more than a hundred of Russian companies in various industries the authors solve...

Human resource accounting (HRA) is an attempt to identify, quantify and report investment made in Human resources of an organization that are not presently accounted for under conventional accounting practice. Businesses which require a considerable creativity or are science-based show a...