Rowold, Jens; Mönninghoff, Martina - In: Journal of Human Resource Costing & Accounting 9 (2005) 1, pp. 10-25
Purpose – As the implementation and acceptance of utility analyses are afflicted by several problems, this paper sets out to describe how to circumvent these problems by implementing a new framework for utility analysis. Design/methodology/approach – The HC BRidge™ model, developed by...