Purpose – The purpose of this paper is to empirically investigate the relationship underlying the often used adage “what gets measured gets managed”. Design/methodology/approach – The paper starts by reviewing the critique of the adage and then testing it by surveying 109 managers from...

Purpose – The purpose of this paper is seek to analyze how models emanating from the managerial discourse of intellectual capital (IC) relate to how firms disclose IC in accordance with International Financial Reporting Standards Business Combinations (IFRS3) in financial statements....

Purpose – This study aims to follow the development of human intellectual capital indicators over a six‐year period and to bring forward the production, transmission and reception of indicators in order to interpret the ambitions and technological and programmatic properties that...

Human resource costing and accounting (HRCA) is a complex and poorly understood process of accounting. The behavioural impact of HRCA, the many diverging internal forces of an organization, the increasing need of information from the capital market and action from organizations, such as the...

If we cannot explain goodwill and potential goodwill in asset terms, they do not make sense. A partial explanation can be found in human assets or employee artefacts. A balance sheet model including employee artefacts is illustrated, and the consequences on the balance sheet and related...

This paper discusses one of the cornerstones of corporate governance, namely the annual general meeting (AGM). The paper builds on field material collected from participating in 36 AGMs during the spring of 2004 as well as on literature on corporate governance. Since the amount of research on...