{"title":"人力资源会计的决定因素及其披露实践研究:来自印度上市公司的证据","authors":"A. Ahmad, Mohd Atif, N. Sherwani, Shiran Khan","doi":"10.1504/ijlic.2023.10056257","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":35448,"journal":{"name":"International Journal of Learning and Intellectual Capital","volume":"1 1","pages":""},"PeriodicalIF":1.5000,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"A study of determinants of human resource accounting and its disclosure practices: evidence from Indian listed companies\",\"authors\":\"A. Ahmad, Mohd Atif, N. Sherwani, Shiran Khan\",\"doi\":\"10.1504/ijlic.2023.10056257\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\",\"PeriodicalId\":35448,\"journal\":{\"name\":\"International Journal of Learning and Intellectual Capital\",\"volume\":\"1 1\",\"pages\":\"\"},\"PeriodicalIF\":1.5000,\"publicationDate\":\"2023-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Learning and Intellectual Capital\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1504/ijlic.2023.10056257\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Learning and Intellectual Capital","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1504/ijlic.2023.10056257","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS","Score":null,"Total":0}
期刊介绍:
Strategy management is concerned with understanding the forces and causes that explain performance differences between organisations. One approach studies industry structures as external determinants of organisational performance. An alternative approach focuses on internal resources and capabilities as sources of sustained competitive advantage. This is the resource and capabilities theory of the firm. On the other hand, the knowledge-based view of the firm considers the firm as a repository of knowledge-based resources and capabilities. To the extent that these resources and capabilities are unique, rare, difficult to imitate and non-substitutable, they confer sustained competitive advantage on the firm.