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Journal of Human Resource Costing & Accounting最新文献

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Sell‐side analysts' creation of value – key roles and relational capital 卖方分析师创造的价值——关键角色和关系资本
Journal of Human Resource Costing & Accounting Pub Date : 2007-04-10 DOI: 10.1108/14013380710746393
J. Johansson
{"title":"Sell‐side analysts' creation of value – key roles and relational capital","authors":"J. Johansson","doi":"10.1108/14013380710746393","DOIUrl":"https://doi.org/10.1108/14013380710746393","url":null,"abstract":"Purpose – The purpose of this paper is to increase the transparency of the value‐creation chain in the stock market. It aims to: conceptualize the value‐added through the relational capital, inductively develop models on how values are created, and discuss the values created for the analyst firm, the clients and investors in the stock market in general.Design/methodology/approach – The paper is based on a case study of sell‐side analysts at a big Swedish investment bank and their work with real life situations of changes in recommendations.Findings – The findings of the case study indicate that analysts, through their relational capital, access competitive advantages needed for remaining on a highly competitive market. They get access to value‐added information and knowledge and also business for the firm. This helps them to fulfill the three roles played, i.e. as information intermediaries, knowledge builders and businessmen. However, the analysts' dependencies, due to their relational capital and the an...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125532789","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: 40
Is communicating intellectual capital information via the internet viable?: Case of Australian private and public hospitals 通过互联网交流智力资本信息可行吗?:澳大利亚私立和公立医院的案例
Journal of Human Resource Costing & Accounting Pub Date : 2007-04-10 DOI: 10.1108/14013380710746401
Alina Lee, J. Neilson, G. Tower, J. V. D. Zahn
{"title":"Is communicating intellectual capital information via the internet viable?: Case of Australian private and public hospitals","authors":"Alina Lee, J. Neilson, G. Tower, J. V. D. Zahn","doi":"10.1108/14013380710746401","DOIUrl":"https://doi.org/10.1108/14013380710746401","url":null,"abstract":"Purpose – The first objective of this study is to examine the nature and extent of intellectual capital (IC) information Australian hospitals disclose to their stakeholders (patients, general public, healthcare professionals) via the internet. The second objective is to examine whether four hospital characteristics influence the disclosure of IC‐related information.Design/methodology/approach – Analysis reported in this study is based on IC disclosures by 128 hospitals on their internet web sites. IC disclosure is measured using an 85‐item research constructed index that covers six major sub‐categories. Measurement of IC disclosure was conducted during a four month period in the last third of 2005.Findings – It is found that whilst the incidence rate of hospitals disclosing IC information is high, the extent of IC disclosure is relatively low. The quantity of IC disclosure varied significantly between different IC sub‐categories. In addition, the paper investigates possible determinants of variations in I...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115438245","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
The measurement of compliance with ISA700 符合ISA700标准的测量
Journal of Human Resource Costing & Accounting Pub Date : 2007-04-10 DOI: 10.1108/14013380710746384
M. Fakhfakh, M. Pucheta‐Martínez
{"title":"The measurement of compliance with ISA700","authors":"M. Fakhfakh, M. Pucheta‐Martínez","doi":"10.1108/14013380710746384","DOIUrl":"https://doi.org/10.1108/14013380710746384","url":null,"abstract":"Purpose – The purpose of this paper is to examine the form and content of auditors' reports published by international accounting firms in Tunisia.Design/methodology/approach – Compliance measurement of auditor's report published by Tunisian auditors who represent international auditing firms with International Standard on Auditing 700 (ISA700).Findings – Audit reports examined are not fully compliant with all elements of the report issued by the International Federation of Accountants (IFAC).Originality/value – The paper provides empirical evidence for limitation of standardisation efforts on auditors' reports and discusses the implications for accounting firms and their clients.","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133546961","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: 2
Management control transformations 管理控制转换
Journal of Human Resource Costing & Accounting Pub Date : 2006-09-01 DOI: 10.1108/14013380610718601
R. Almqvist, M. Skoog
{"title":"Management control transformations","authors":"R. Almqvist, M. Skoog","doi":"10.1108/14013380610718601","DOIUrl":"https://doi.org/10.1108/14013380610718601","url":null,"abstract":"Purpose – The purpose of the paper is to clarify ongoing transformations in an organisation's management control systems (MCSs) by investigating the nature and emergence of internal change mechanisms.Design/methodology/approach – This study uses an inductive methodological approach. Data were obtained from focused interviews with managers at different levels in one public and one private Swedish organisation. Various internal and external documents were also analysed.Findings – The findings indicate that one starting point for achieving continuous MCS transformation in organisations is to select specific transformation mechanisms. These mechanisms appear capable of linking various aspects of organisational time and place, and turning general expectations of continuous change into coordinated action through accountability and organisational learning.Research limitations/implications – The study focuses on enablers rather than barriers in MCS transformation processes. Selection of the specific organisations...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131855036","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: 13
Reporting organisational performance in managing human resources: Intellectual capital or stakeholder perspectives? 在人力资源管理中报告组织绩效:智力资本还是利益相关者的观点?
Journal of Human Resource Costing & Accounting Pub Date : 2006-09-01 DOI: 10.1108/14013380610718629
Suresh Cuganesan
{"title":"Reporting organisational performance in managing human resources: Intellectual capital or stakeholder perspectives?","authors":"Suresh Cuganesan","doi":"10.1108/14013380610718629","DOIUrl":"https://doi.org/10.1108/14013380610718629","url":null,"abstract":"Purpose – To examine how the performance of organisations in managing and utilising their human resources is disclosed through key performance indicator (KPI) reporting.Design/methodology/approach – Utilises intellectual capital (IC) and corporate social responsibility (CSR)/stakeholder perspectives in performing a content analysis of KPIs reported by Australian banks.Findings – Examining KPI reporting in relation to human resources across the sample of Australian banks indicates significant differences in the amount of KPIs reported and the focus of the KPIs reported, with the emphasis varying from disclosing the value derived from human capital to the value provided to employees and the broader society. Overall, the findings suggest the popularity of a stakeholder perspective in reporting on the management of human resources.Practical implications – Policy formulators and researchers need to investigate the benefits and cost of mandating or providing further guidance for extended performance reporting, ...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121742412","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: 63
The value of job security: a lower‐bound estimate from a human capital perspective 工作保障的价值:人力资本视角下的下限估计
Journal of Human Resource Costing & Accounting Pub Date : 2006-09-01 DOI: 10.1108/14013380610718610
Patrice Gélinas
{"title":"The value of job security: a lower‐bound estimate from a human capital perspective","authors":"Patrice Gélinas","doi":"10.1108/14013380610718610","DOIUrl":"https://doi.org/10.1108/14013380610718610","url":null,"abstract":"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 large corporations and at the government of the USA are also developed for an illustrative employee profile.Findings – A financial economics human capital model can be used to derive a lower‐bound estimate for the monetary value of job security and empirical estimates can be calculated straightforwardly to help managers who allocate economic resources to fulfill organizational labor requirements or negotiate labor agreements.Research limitations/implications – The model presented provides a lower‐bound estimate only. Future research could suggest approaches to calculate more precise estimates.Practical implications – This paper provides a tool for managers and workers who wish to include the monetary value of relative job...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"150 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115895529","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: 3
Managing Intellectual Capital in Practice 在实践中管理智力资本
Journal of Human Resource Costing & Accounting Pub Date : 2006-09-01 DOI: 10.1108/14013380610718638
Kristina Laurell Stenlund
{"title":"Managing Intellectual Capital in Practice","authors":"Kristina Laurell Stenlund","doi":"10.1108/14013380610718638","DOIUrl":"https://doi.org/10.1108/14013380610718638","url":null,"abstract":"Review of \"Managing Intellectual Capital in Practice\" by Goran Roos, Stephen Pike and Lisa Fernstrom. 2005","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115635958","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: 0
Intellectual capital disclosure (ICD): A comparison of Italy and the UK 知识资本披露:意大利与英国之比较
Journal of Human Resource Costing & Accounting Pub Date : 2006-05-01 DOI: 10.1108/14013380610703111
Saverio Bozzolan, Philip O’Regan, Federica Ricceri
{"title":"Intellectual capital disclosure (ICD): A comparison of Italy and the UK","authors":"Saverio Bozzolan, Philip O’Regan, Federica Ricceri","doi":"10.1108/14013380610703111","DOIUrl":"https://doi.org/10.1108/14013380610703111","url":null,"abstract":"Purpose – To explore the hypothesis that differences in intellectual capital disclosure (ICD) practices can be explained, if in part, by industrial sector (traditional; knowledge intensive) and nationality of origin (Italy; UK).Design/methodology/approach – Content analysis of the annual reports of two reasonably matched samples of both high‐technology and traditional non‐financial firms in Italy and the UK. Univariate and multivariate analyses are then used to test the hypothesis proposed.Findings – Size and industrial sector are found to be predictors of levels of ICD; the hypothesis relating nationality of origin to ICD is not supported.Research limitations/implications – The main limitation relates to sample size due to the onerous nature of this form of research. Further research following this matched‐sample methodology should attempt to maximise sample sizes allowing for the incorporation of more specific nationally of origin factors.Practical implications – Owing to the increasing importance of in...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"99 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114090185","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: 169
Stock market reactions to financial information 股票市场对金融信息的反应
Journal of Human Resource Costing & Accounting Pub Date : 2005-07-01 DOI: 10.1108/14013380510645379
Annika Dörner
{"title":"Stock market reactions to financial information","authors":"Annika Dörner","doi":"10.1108/14013380510645379","DOIUrl":"https://doi.org/10.1108/14013380510645379","url":null,"abstract":"Purpose – The purpose of this study is to examine the response of stock prices to financial announcements.Design/methodology/approach – The method used is a computer‐based content analysis of qualitative data. The data is from a Swedish real estate firm during the period 1991‐1996. The information collected and analysed comes from the company's press releases, quarterly statements and articles in the six largest business magazines in Sweden. Annual statements were excluded from the study due to the fact that the publication of these statements occurred at a point of time when the information was already reflected in the share prices.Findings – A positive correlation was found between the stock prices and the following information categories: net asset value, occupancy rates, cash flow and overall capitalisation rate. These results are compared to other studies investigating the influence of information on stock prices. The results from this study confirm previous results.Research limitation/implications –...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125930087","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: 12
Intelligent remuneration in the knowledge economy for growth of intellectual capital 知识经济中智力资本增长的智力报酬
Journal of Human Resource Costing & Accounting Pub Date : 2005-07-01 DOI: 10.1108/14013380510645388
L. Edvinsson, J. Camp
{"title":"Intelligent remuneration in the knowledge economy for growth of intellectual capital","authors":"L. Edvinsson, J. Camp","doi":"10.1108/14013380510645388","DOIUrl":"https://doi.org/10.1108/14013380510645388","url":null,"abstract":"Purpose – The aim of this article is to highlight some characteristics of balancing dimensions for an intelligent remuneration system in the knowledge economy; in other words, what to look for when remunerating sustainable growth of capabilities for future earnings potential (i.e. intellectual capital). The article also aims to present a supplement to the thinking regarding compensation systems.Design/methodology/approach – The article is based on and refined from a MBA thesis by J. Camp and presents a perspective on intelligent remunerations based on intellectual capital, motivational psychology and knowledge management theory.Findings – This paper presents some aspects of an intelligent remuneration system for growth of intellectual capital by unleashing a larger potential of the human capital dimensions. In order to enhance mind value‐added by talents, enterprises need to offer their people a more sustainable remuneration on their invested personal human capital, consisting of both tangible and intangi...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127839005","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: 17
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