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On the role of worksite fitness policy for developing intellectual capital 论职场健身政策对智力资本发展的作用
Journal of Human Resource Costing & Accounting Pub Date : 2008-06-27 DOI: 10.1108/14013380810889529
O. Aura, G. Ahonen, Karl-Erick Sveiby
{"title":"On the role of worksite fitness policy for developing intellectual capital","authors":"O. Aura, G. Ahonen, Karl-Erick Sveiby","doi":"10.1108/14013380810889529","DOIUrl":"https://doi.org/10.1108/14013380810889529","url":null,"abstract":"Purpose – The paper's aim is, in a framework of intellectual capital (IC), to study the interactions of a worksite fitness program (WFP) policy with a multidisciplinary approach in an IT‐company of 220 employees.Design/methodology/approach – In a five years follow‐up setting, the associations of physical activity and the company's worksite fitness policy (WFP) effects on different elements of IC were studied. Qualitative methods were applied in constructing indicators and a scorecard type IC measure.Findings – In a cross‐sectional and follow‐up setting, several findings with respect to IC were observed regarding physical activity in general and activity in WFP in particular. The findings were relatively strong regarding health‐ and wellness‐related indicators as part of human capital, where also relational capital indicators such as project feedback, revealed positive associations. Overall, WFP was seen to be an integrated part of structural capital.Research limitations/implications – This case study was ...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129651664","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Enhanced business reporting: international trends and possible policy directions 加强业务报告:国际趋势和可能的政策方向
Journal of Human Resource Costing & Accounting Pub Date : 2008-04-04 DOI: 10.1108/14013380810872734
C. Boedker, J. Mouritsen, J. Guthrie
{"title":"Enhanced business reporting: international trends and possible policy directions","authors":"C. Boedker, J. Mouritsen, J. Guthrie","doi":"10.1108/14013380810872734","DOIUrl":"https://doi.org/10.1108/14013380810872734","url":null,"abstract":"Purpose – This paper seeks to examine contemporary trends in enhanced business reporting (EBR) and the development of a policy agenda for EBR. The paper aims to build on a submission to the US Securities and Exchange Commission (US SEC) advisory committee on improvements to financial statements (Pozen Committee).Design/methodology/approach – The paper takes the form of a literature and policy review of intangible assets and intellectual capital.Findings – Developments in the area of EBR will require to stand the test of practice, policy and research. The paper identifies five areas where recommendations would be welcome. First, the vast diversity in international EBR practice indicates that producers and users struggle with its implantation, suggesting concerns for international harmonisation. Second, the vast diversity in measurement and reporting models also suggests ambiguity about the content of EBR, raising questions as to how EBR techniques might be consolidated. Third, while experimentation with EB...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"25 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133426032","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 68
Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value” 新西兰年度报告中智力资本的自愿披露与“隐性价值”
Journal of Human Resource Costing & Accounting Pub Date : 2008-04-04 DOI: 10.1108/14013380810872725
R. Whiting, J. C. Miller
{"title":"Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value”","authors":"R. Whiting, J. C. Miller","doi":"10.1108/14013380810872725","DOIUrl":"https://doi.org/10.1108/14013380810872725","url":null,"abstract":"Purpose – The paper's purpose is to describe the extent and type of voluntary disclosure of intellectual capital (IC) in New Zealand, and to test for a relationship between “hidden value” (difference between firm's market and book value), and its relationship to voluntary IC disclosure in the annual reports of New Zealand companies. The study aims to incorporate the effect of revaluations and growth expectations.Design/methodology/approach – Content analysis of 70 publicly listed New Zealand firms, and database retrieval of independent variable data. Correlation and regression analysis is undertaken.Findings – Only revaluing firms show a significant positive relationship between their levels of hidden value and their voluntary disclosure of IC and its components of external and internal structure. Explanatory power is increased when an interaction term involving hidden value and growth expectations is introduced.Research limitations/implications – Further developments in the growth expectation and market ...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132582126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 200
Italian and Australian Local Governments: Balanced Scorecard Practices – A Research Note 意大利和澳大利亚地方政府:平衡计分卡实践-研究笔记
Journal of Human Resource Costing & Accounting Pub Date : 2008-04-04 DOI: 10.1108/14013380810872743
Federica Farneti, J. Guthrie
{"title":"Italian and Australian Local Governments: Balanced Scorecard Practices – A Research Note","authors":"Federica Farneti, J. Guthrie","doi":"10.1108/14013380810872743","DOIUrl":"https://doi.org/10.1108/14013380810872743","url":null,"abstract":"Purpose – New public management changes in both the Australian and Italian government sectors have affected their modus operandi. This research aims to illustrate how the balanced scorecard (BSC) has been used in both Italian and Australian local government organisations (LGO), focusing on implementation and practice.Design/methodology/approach – A case study method is applied which was chosen to illustrate the use of the BSC model in both an Australian and an Italian LGO. These specific organisations were chosen as the authors are familiar with their experiments with the BSC.Findings – The main finding was that the BSC was used internally in both the Italian and Australian cases and little material was used for an external accountability reporting technology.Research limitations/implications – The analysis is limited to two LGOs locations, thus no generalisation can be implied.Originality/value – Few studies have reviewed, in the public sector, BSC practices, particularly for local governments.","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116738552","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 45
Accounting for firms' training programs: an exploratory study 企业培训计划的会计:一项探索性研究
Journal of Human Resource Costing & Accounting Pub Date : 2007-10-02 DOI: 10.1108/14013380710843791
Filomena Antunes Brás, L. L. Rodrigues
{"title":"Accounting for firms' training programs: an exploratory study","authors":"Filomena Antunes Brás, L. L. Rodrigues","doi":"10.1108/14013380710843791","DOIUrl":"https://doi.org/10.1108/14013380710843791","url":null,"abstract":"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 (which advocates recognition of an asset).Design/methodology/approach – A case study analysis was conducted in two large Portuguese companies where human capital is said to be a critical factor of firm success. The authors used document analysis and interviews to help understand the training phenomenon from a company's point of view. This meant knowing of motivations, training programme curricula, training practices and expected benefits of training.Findings – The paper identifies and defines two situations concerning a firm's investment in human capital training: one, where no asset (value) is generated; and the other, where the accounting definition of an asset, requiring value generation, is satisfied.Research limi...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"2007 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125565327","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 19
Is there an association between intellectual capital disclosure, underpricing and long‐run performance? 智力资本披露、定价过低和长期业绩之间是否存在关联?
Journal of Human Resource Costing & Accounting Pub Date : 2007-10-02 DOI: 10.1108/14013380710843773
J. V. D. Zahn, Inderpal Singh, Joshua Heniro
{"title":"Is there an association between intellectual capital disclosure, underpricing and long‐run performance?","authors":"J. V. D. Zahn, Inderpal Singh, Joshua Heniro","doi":"10.1108/14013380710843773","DOIUrl":"https://doi.org/10.1108/14013380710843773","url":null,"abstract":"Purpose – Excessive initial trading day returns (termed underpricing (UP)) and poor long‐run performance (LRP) are two well‐documented anomalies associated with initial public offerings (IPOs).The primary objective of this study is to empirically test the association between the extent of intellectual capital (IC) disclosure in the prospectus of an unseasoned IPO and: UP and LRP.Design/methodology/approach – Ex ante uncertainty surrounding IC – recognized as the pivotal resource underlying a firm's future value creation and sustainable competitive advantage in the “new economic” era – is likely to be high. Unseasoned IPOs world‐wide are increasing with many IPOs heavily IC‐reliant. Given ex ante uncertainty surrounding IC, there is an escalating need to understand how disclosure of information related to IC can reduce an IPO's cost of capital (i.e. UP) and provide an indication of LRP. The analysis is based on a sample of 228 Singapore IPOs listing during the period 1997‐2003. IC disclosure (ICDisc) in IP...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122177212","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 31
Accounting for international assignments: the case of the German chemical industry 国际任务会计:以德国化学工业为例
Journal of Human Resource Costing & Accounting Pub Date : 2007-10-02 DOI: 10.1108/14013380710843782
S. Schmidt, H. Minssen
{"title":"Accounting for international assignments: the case of the German chemical industry","authors":"S. Schmidt, H. Minssen","doi":"10.1108/14013380710843782","DOIUrl":"https://doi.org/10.1108/14013380710843782","url":null,"abstract":"Purpose – The purpose of this paper is to explore to what extent HR practitioners value and account for international assignments, and to relate these findings to the HRCA context.Design/methodology/approach – The paper draws on data from a quantitative survey among 415 German chemical companies and expert interviews with HR managers from eight chemical companies.Findings – Demand‐driven, flexible approaches to expatriation management are frequent, with a strong reliance on self‐selection by future expatriates. Subsequent career development is often left to chance, depending on current staffing situations. HR managers appreciate the positive effect of overseas assignments on personal development, but often appear to underestimate the long‐term benefits an international assignment can have for the company. Lack of sustainable integration of expatriates' experiences into their work environment marks a serious threat to this investment.Originality/value – The paper contributes to the discussion on the feasib...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126135531","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 31
Legitimation strategies in Australian mining extended performance reporting 澳大利亚矿业扩展绩效报告的合法化策略
Journal of Human Resource Costing & Accounting Pub Date : 2007-10-02 DOI: 10.1108/14013380710843764
Kittiya Yongvanich, J. Guthrie
{"title":"Legitimation strategies in Australian mining extended performance reporting","authors":"Kittiya Yongvanich, J. Guthrie","doi":"10.1108/14013380710843764","DOIUrl":"https://doi.org/10.1108/14013380710843764","url":null,"abstract":"Purpose – It has long been recognised that social institutions, including business organisations, must obtain social approval for their continued operations. Recently, economic performance and social and environmental (SE) performance have become increasingly important issues of interest to stakeholders, including shareholders. It is expected that companies will increasingly report SE and economic performance as a response to public pressure in securing their right to operate within society. This paper aims to address these issues.Design/methodology/approach – This study uses the extended performance‐reporting framework to capture reporting in the Australian mining industry. Based on legitimacy theory, it then examines, ex post, whether the sample companies may have adopted all four of Lindblom's strategies in their voluntary extended performance reporting within their annual reports. It also assesses the extent to which each of these four strategies may have been adopted. In addition to what was reported...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131271613","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 34
Disturbance and implementation of IC practice: a public sector organisation perspective IC实践的干扰和实施:公共部门组织的视角
Journal of Human Resource Costing & Accounting Pub Date : 2007-07-03 DOI: 10.1108/14013380710778767
John Dumay, J. Guthrie
{"title":"Disturbance and implementation of IC practice: a public sector organisation perspective","authors":"John Dumay, J. Guthrie","doi":"10.1108/14013380710778767","DOIUrl":"https://doi.org/10.1108/14013380710778767","url":null,"abstract":"Purpose – This paper seeks to discuss how an environmental change for an organisation can be a catalyst for the take‐up of intellectual capital (IC). In particular, it uses Laughlin's “colonizing” model of organisational change to understand the catalyst for change, being an ageing workforce, and the resultant formation of an accounting of IC.Design/methodology/approach – This paper presents a case study of an Australian public sector organisation, which has created and implemented IC practice.Findings – In this case, the impending retirements of the “baby boomer” generation were an environmental disturbance and a catalyst that allowed for an accounting of IC, especially its human capital.Research limitations/implications – This case study is limited to the presentation of findings of a phenomenon within a particular organisation within the Australian public sector context. Other forces may also have had an effect on the organisation, if not for the presence of the “ageing workforce” disturbance.Originali...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122211069","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 27
Personality tests in accounting research 会计研究中的人格测试
Journal of Human Resource Costing & Accounting Pub Date : 2007-07-03 DOI: 10.1108/14013380710778776
S. Taggar, J. Parkinson
{"title":"Personality tests in accounting research","authors":"S. Taggar, J. Parkinson","doi":"10.1108/14013380710778776","DOIUrl":"https://doi.org/10.1108/14013380710778776","url":null,"abstract":"Purpose – The purpose of this paper is to present a discussion of the ways that personality tests have been used in accounting research.Design/methodology/approach – The paper is structured as a literature review of the personality testing area, with particular emphasis on its application in accounting research.Findings – The idea of personality impacting accounting has received some attention in recent years. However, it is an understudied area and the research to date is somewhat inconclusive. The findings are that over the last decade personality psychologists have made significant advances in personality theory and measurement. This paper summarizes: the theory of personality; the two most common personality typologies (i.e. the Jungian psychology‐based Myers‐Briggs Type Indicator (MBTI) and the Five Factor Model (FFM); and discusses the application of personality in accounting research.Research limitations/implications – It is somewhat problematical to draw precise boundaries that include all relevan...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134250179","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 30
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