메뉴 건너뛰기




Volumn 9, Issue 3, 2008, Pages 433-455

Human capital disclosures and management practices

Author keywords

Annual reports; Disclosure; Human capital; Sweden; Working practices

Indexed keywords


EID: 50449102387     PISSN: 14691930     EISSN: None     Source Type: Journal    
DOI: 10.1108/14691930810892027     Document Type: Article
Times cited : (34)

References (59)
  • 1
    • 31444453058 scopus 로고    scopus 로고
    • "The project of intellectual capital disclosure: Researching the research"
    • Abeysekera, I. (2006), "The project of intellectual capital disclosure: Researching the research", Journal of Intellectual Capital, Vol. 7 No. 1, pp. 61-77.
    • (2006) Journal of Intellectual Capital , vol.7 , Issue.1 , pp. 61-77
    • Abeysekera, I.1
  • 2
    • 17144387094 scopus 로고    scopus 로고
    • "Human capital reporting in a developing nation"
    • Abeysekera, I. and Guthrie, J. (2004), "Human capital reporting in a developing nation", The British Accounting Review, Vol. 36, pp. 251-68.
    • (2004) The British Accounting Review , vol.36 , pp. 251-268
    • Abeysekera, I.1    Guthrie, J.2
  • 3
    • 12144252867 scopus 로고    scopus 로고
    • "An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka"
    • Abeysekera, I. and Guthrie, J. (2005), "An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka", Critical Perspectives on Accounting, Vol. 16, pp. 151-63.
    • (2005) Critical Perspectives on Accounting , vol.16 , pp. 151-163
    • Abeysekera, I.1    Guthrie, J.2
  • 4
    • 50449098967 scopus 로고    scopus 로고
    • "Social accounting in the Nordic countries - From social accounting towards accounting in a social context"
    • in Jönsson, S. and Mouritsen, J. (Eds), Liber & Copenhagen Business School Press, Copenhagen
    • Ahonen, G. and Gröjer, J-E. (2005), "Social accounting in the Nordic countries - from social accounting towards accounting in a social context", in Jönsson, S. and Mouritsen, J. (Eds), Accounting in Scandinavia -The Northern Lights, Liber & Copenhagen Business School Press, Copenhagen, pp. 43-60.
    • (2005) Accounting in Scandinavia -The Northern Lights , pp. 43-60
    • Ahonen, G.1    Gröjer, J.-E.2
  • 5
    • 84986173648 scopus 로고    scopus 로고
    • "IC measurement and reporting: Establishing a practice in mining"
    • April, K.A., Bosma, P. and Deglon, D.A. (2003), "IC measurement and reporting: Establishing a practice in mining", Journal of Intellectual Capital, Vol. 4, pp. 165-80.
    • (2003) Journal of Intellectual Capital , vol.4 , pp. 165-180
    • April, K.A.1    Bosma, P.2    Deglon, D.A.3
  • 6
    • 33947729270 scopus 로고    scopus 로고
    • "Intellectual capital and value creation: A review"
    • Ashton, R.H. (2005), "Intellectual capital and value creation: A review", Journal of Accounting Literature, Vol. 24, pp. 53-134.
    • (2005) Journal of Accounting Literature , vol.24 , pp. 53-134
    • Ashton, R.H.1
  • 7
    • 14544294456 scopus 로고    scopus 로고
    • "Bundling and diffusion of management accounting innovations: The case of the balanced scorecard in Sweden"
    • Ax, C. and Bjørnenak, T. (2005), "Bundling and diffusion of management accounting innovations: The case of the balanced scorecard in Sweden", Management Accounting Research, Vol. 16 No. 1, pp. 1-20.
    • (2005) Management Accounting Research , vol.16 , Issue.1 , pp. 1-20
    • Ax, C.1    Bjørnenak, T.2
  • 8
    • 0037691144 scopus 로고    scopus 로고
    • "The future of corporate reporting: A review article"
    • Beattie, V. (2000), "The future of corporate reporting: A review article", Irish Accounting Review, Vol. 7 No. 1, pp. 1-36.
    • (2000) Irish Accounting Review , vol.7 , Issue.1 , pp. 1-36
    • Beattie, V.1
  • 9
    • 23744467779 scopus 로고    scopus 로고
    • "A methodology for analysing and evaluating narratives in annual reports: A comprehensive descriptive profile and metrics for disclosure quality attributes"
    • Beattie, V., McInnes, B. and Fearnley, S. (2004), "A methodology for analysing and evaluating narratives in annual reports: A comprehensive descriptive profile and metrics for disclosure quality attributes", Accounting Forum, Vol. 28, pp. 205-36.
    • (2004) Accounting Forum , vol.28 , pp. 205-236
    • Beattie, V.1    McInnes, B.2    Fearnley, S.3
  • 11
    • 0035582316 scopus 로고    scopus 로고
    • "Assessing knowledge assets: A review of the models used to measure intellectual capital"
    • Bontis, N. (2001), "Assessing knowledge assets: A review of the models used to measure intellectual capital", International Journal of Management Reviews, Vol. 3 No. 1, pp. 41-60.
    • (2001) International Journal of Management Reviews , vol.3 , Issue.1 , pp. 41-60
    • Bontis, N.1
  • 14
    • 1642560574 scopus 로고    scopus 로고
    • "A longitudinal and cross-sectional analysis of environmental disclosure in UK companies: A research note"
    • Campbell, D. (2004), "A longitudinal and cross-sectional analysis of environmental disclosure in UK companies: A research note", The British Accounting Review, Vol. 36, pp. 107-17.
    • (2004) The British Accounting Review , vol.36 , pp. 107-117
    • Campbell, D.1
  • 17
    • 84986043580 scopus 로고    scopus 로고
    • "Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority"
    • Deegan, C. and Rankin, M. (1996), "Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority", Accounting, Auditing & Accountability Journal, Vol. 9, pp. 50-67.
    • (1996) Accounting, Auditing & Accountability Journal , vol.9 , pp. 50-67
    • Deegan, C.1    Rankin, M.2
  • 19
    • 84986097772 scopus 로고    scopus 로고
    • "Human resource accounting: A historical perspective and future implications"
    • Flamholtz, E.G., Bullen, M.L. and Hua, W. (2002), "Human resource accounting: A historical perspective and future implications", Management Decision, Vol. 40, pp. 947-54.
    • (2002) Management Decision , vol.40 , pp. 947-954
    • Flamholtz, E.G.1    Bullen, M.L.2    Hua, W.3
  • 20
    • 20444418765 scopus 로고    scopus 로고
    • "Adoption of environmental reporting and management practices: An analysis of New South Wales public sector entities"
    • Frost, G.R. and Seamer, M. (2002), "Adoption of environmental reporting and management practices: An analysis of New South Wales public sector entities", Financial Accountability & Management, Vol. 18, pp. 103-27.
    • (2002) Financial Accountability & Management , vol.18 , pp. 103-127
    • Frost, G.R.1    Seamer, M.2
  • 21
    • 31444456392 scopus 로고    scopus 로고
    • "The adoption of environmental related management accounting: An analysis of corporate environment sensitivity"
    • Frost, G.R. and Wilmshurst, T. (2000), "The adoption of environmental related management accounting: An analysis of corporate environment sensitivity", Accounting Forum, Vol. 24, pp. 344-65.
    • (2000) Accounting Forum , vol.24 , pp. 344-365
    • Frost, G.R.1    Wilmshurst, T.2
  • 22
    • 27544460113 scopus 로고    scopus 로고
    • "Bridging the gap between disclosure and use of intellectual information"
    • Garcia-Meca, E. (2005), "Bridging the gap between disclosure and use of intellectual information", Journal of Intellectual Capital, Vol. 6, pp. 427-40.
    • (2005) Journal of Intellectual Capital , vol.6 , pp. 427-440
    • Garcia-Meca, E.1
  • 23
    • 23444458504 scopus 로고    scopus 로고
    • "The explanatory factors of intellectual capital disclosure to financial analysts"
    • Garcia-Meca, E., Parra, I., Larran, M. and Martinez, I. (2005), "The explanatory factors of intellectual capital disclosure to financial analysts", The European Accounting Review, Vol. 14 No. 1, pp. 63-94.
    • (2005) The European Accounting Review , vol.14 , Issue.1 , pp. 63-94
    • Garcia-Meca, E.1    Parra, I.2    Larran, M.3    Martinez, I.4
  • 24
    • 84953586974 scopus 로고
    • "Corporate social and environmental reporting - A review of the literature and a longitudinal study of UK disclosure"
    • Gray, R.H., Kouchy, R. and Lavers, S. (1995), "Corporate social and environmental reporting - a review of the literature and a longitudinal study of UK disclosure", Accounting, Auditing & Accountability Journal, Vol. 8, pp. 47-77.
    • (1995) Accounting, Auditing & Accountability Journal , vol.8 , pp. 47-77
    • Gray, R.H.1    Kouchy, R.2    Lavers, S.3
  • 26
    • 84986170761 scopus 로고    scopus 로고
    • "Intellectual capital: Australian annual reporting practices"
    • Guthrie, J. and Petty, R. (2000), "Intellectual capital: Australian annual reporting practices", Journal of Intellectual Capital, Vol. 1, pp. 241-51.
    • (2000) Journal of Intellectual Capital , vol.1 , pp. 241-251
    • Guthrie, J.1    Petty, R.2
  • 27
    • 10044238260 scopus 로고    scopus 로고
    • "Sunrise in the knowledge economy: Managing, measuring and reporting intellectual capital"
    • Guthrie, J., Petty, R. and Johanson, U. (2001), "Sunrise in the knowledge economy: Managing, measuring and reporting intellectual capital", Journal of Intellectual Capital, Vol. 2, pp. 365-82.
    • (2001) Journal of Intellectual Capital , vol.2 , pp. 365-382
    • Guthrie, J.1    Petty, R.2    Johanson, U.3
  • 28
    • 84986076313 scopus 로고    scopus 로고
    • "Using content analysis as a research method to inquire into intellectual capital reporting"
    • Guthrie, J., Petty, R., Yongvanich, K. and Ricceri, F. (2004), "Using content analysis as a research method to inquire into intellectual capital reporting", Journal of Intellectual Capital, Vol. 5, pp. 282-93.
    • (2004) Journal of Intellectual Capital , vol.5 , pp. 282-293
    • Guthrie, J.1    Petty, R.2    Yongvanich, K.3    Ricceri, F.4
  • 29
    • 84986065112 scopus 로고    scopus 로고
    • "Some determinants of social and environmental disclosures in New Zealand companies"
    • Hackston, D. and Milne, M.J. (1996), "Some determinants of social and environmental disclosures in New Zealand companies", Accounting, Auditing & Accountability Journal, Vol. 9, pp. 77-108.
    • (1996) Accounting, Auditing & Accountability Journal , vol.9 , pp. 77-108
    • Hackston, D.1    Milne, M.J.2
  • 30
    • 0012319054 scopus 로고    scopus 로고
    • "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature"
    • Healy, P.M. and Palepu, K.G. (2001), "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature", Journal of Accounting and Economics, Vol. 31, pp. 405-40.
    • (2001) Journal of Accounting and Economics , vol.31 , pp. 405-440
    • Healy, P.M.1    Palepu, K.G.2
  • 31
    • 84986132610 scopus 로고    scopus 로고
    • "Intellectual capital and the capital market: Organisation and competence"
    • Holland, J. (2003), "Intellectual capital and the capital market: organisation and competence", Accounting, Auditing & Accountability Journal, Vol. 16, pp. 39-48.
    • (2003) Accounting, Auditing & Accountability Journal , vol.16 , pp. 39-48
    • Holland, J.1
  • 32
    • 0038054013 scopus 로고    scopus 로고
    • "Differences in environmental reporting practices in the UK and the US: The legal and regulatory context"
    • Holland, L. and Boon Foo, Y. (2003), "Differences in environmental reporting practices in the UK and the US: The legal and regulatory context", The British Accounting Review, Vol. 35 No. 1, pp. 1-18.
    • (2003) The British Accounting Review , vol.35 , Issue.1 , pp. 1-18
    • Holland, L.1    Boon Foo, Y.2
  • 33
    • 84986037940 scopus 로고    scopus 로고
    • "Value-relevant information on corporate intangibles - Creation, use, and barriers in capital markets - 'Between a rock and a hard place'"
    • Holland, J. and Johanson, U. (2003), "Value-relevant information on corporate intangibles - creation, use, and barriers in capital markets - 'between a rock and a hard place'", Journal of Intellectual Capital, Vol. 4, pp. 465-86.
    • (2003) Journal of Intellectual Capital , vol.4 , pp. 465-486
    • Holland, J.1    Johanson, U.2
  • 34
    • 84986076183 scopus 로고    scopus 로고
    • "Why are capital market actors ambivalent to information about certain indicators on intellectual capital?"
    • Johanson, U. (2003), "Why are capital market actors ambivalent to information about certain indicators on intellectual capital?", Accounting, Auditing & Accountability Journal, Vol. 16 No. 1, pp. 31-8.
    • (2003) Accounting, Auditing & Accountability Journal , vol.16 , Issue.1 , pp. 31-38
    • Johanson, U.1
  • 36
    • 84986173326 scopus 로고    scopus 로고
    • "Intangibles: A synthesis of current research"
    • Kaufmann, L. and Schneider, Y. (2004), "Intangibles: A synthesis of current research", Journal of Intellectual Capital, Vol. 5, pp. 366-88.
    • (2004) Journal of Intellectual Capital , vol.5 , pp. 366-388
    • Kaufmann, L.1    Schneider, Y.2
  • 40
    • 84986083707 scopus 로고    scopus 로고
    • "Why do firms measure their intellectual capital?"
    • Marr, B., Gray, D. and Neely, A. (2003), "Why do firms measure their intellectual capital?", Journal of Intellectual Capital, Vol. 4, pp. 441-64.
    • (2003) Journal of Intellectual Capital , vol.4 , pp. 441-464
    • Marr, B.1    Gray, D.2    Neely, A.3
  • 41
    • 0000327004 scopus 로고
    • "The use of disclosure indices in accounting research: A review article"
    • Marston, C.L. and Shrives, P.J. (1991), "The use of disclosure indices in accounting research: A review article", The British Accounting Review, Vol. 23, pp. 195-219.
    • (1991) The British Accounting Review , vol.23 , pp. 195-219
    • Marston, C.L.1    Shrives, P.J.2
  • 42
    • 84986059245 scopus 로고    scopus 로고
    • "Exploring the reliability of social and environmental disclosures content analysis"
    • Milne, M.J. and Adler, R.W. (1999), "Exploring the reliability of social and environmental disclosures content analysis", Accounting, Auditing & Accountability Journal, Vol. 12, pp. 237-56.
    • (1999) Accounting, Auditing & Accountability Journal , vol.12 , pp. 237-256
    • Milne, M.J.1    Adler, R.W.2
  • 43
    • 0009224864 scopus 로고
    • "Scandinavian approach to stakeholder thinking"
    • in Näsi, J. (Ed.), LSR-Publications, Helsinki
    • Näsi, S. (1995), "Scandinavian approach to stakeholder thinking", in Näsi, J. (Ed.), Understanding Stakeholder Thinking, LSR-Publications, Helsinki, pp. 97-115.
    • (1995) Understanding Stakeholder Thinking , pp. 97-115
    • Näsi, S.1
  • 44
    • 0000905963 scopus 로고    scopus 로고
    • "Managing public impressions: Environmental disclosures in annual reports"
    • Neu, D., Warsame, H. and Pedwell, K. (1998), "Managing public impressions: Environmental disclosures in annual reports", Accounting, Organizations and Society, Vol. 23, pp. 265-82.
    • (1998) Accounting, Organizations and Society , vol.23 , pp. 265-282
    • Neu, D.1    Warsame, H.2    Pedwell, K.3
  • 46
    • 84986064550 scopus 로고    scopus 로고
    • "Intellectual capital reporting on the UK: A field study perspective"
    • Roslender, R. and Fincham, R. (2004), "Intellectual capital reporting on the UK: A field study perspective", Accounting, Auditing & Accountability Journal, Vol. 17, pp. 178-209.
    • (2004) Accounting, Auditing & Accountability Journal , vol.17 , pp. 178-209
    • Roslender, R.1    Fincham, R.2
  • 47
    • 33845516357 scopus 로고    scopus 로고
    • "Genre analysis of corporate annual report narratives. A corpus linguistic-based approach"
    • Rutherford, B.A. (2005), "Genre analysis of corporate annual report narratives. A corpus linguistic-based approach", Journal of Business Communication, Vol. 42, pp. 349-78.
    • (2005) Journal of Business Communication , vol.42 , pp. 349-378
    • Rutherford, B.A.1
  • 50
    • 50449086716 scopus 로고    scopus 로고
    • "UK corporate reporting of human capital: A regulatory failure to evolve"
    • Stittle, J. (2004), "UK corporate reporting of human capital: A regulatory failure to evolve", Business and Society Review, Vol. 109, pp. 311-37.
    • (2004) Business and Society Review , vol.109 , pp. 311-337
    • Stittle, J.1
  • 53
    • 50449088015 scopus 로고    scopus 로고
    • "Linking environmental activity and environmental disclosure in an organisational change framework"
    • Tilt, C.A. (2006), "Linking environmental activity and environmental disclosure in an organisational change framework", Journal of Accounting & Organizational Change, Vol. 2 No. 1, pp. 4-24.
    • (2006) Journal of Accounting & Organizational Change , vol.2 , Issue.1 , pp. 4-24
    • Tilt, C.A.1
  • 54
    • 84986132981 scopus 로고    scopus 로고
    • "Reflections on quantification in corporate social reporting content analysis"
    • Unerman, J. (2000), "Reflections on quantification in corporate social reporting content analysis", Accounting, Auditing & Accountability Journal, Vol. 13, pp. 667-80.
    • (2000) Accounting, Auditing & Accountability Journal , vol.13 , pp. 667-680
    • Unerman, J.1
  • 56
    • 33751117487 scopus 로고    scopus 로고
    • "Corporate social reporting in the European context and human resource disclosures: An analysis of Finnish companies"
    • Vuontisjärvi, T. (2006), "Corporate social reporting in the European context and human resource disclosures: An analysis of Finnish companies", Journal of Business Ethics, Vol. 68, pp. 331-54.
    • (2006) Journal of Business Ethics , vol.68 , pp. 331-354
    • Vuontisjärvi, T.1
  • 57
    • 0000258937 scopus 로고    scopus 로고
    • "Voluntary environmental and social accounting disclosure practices in the Asia-Pacific Region: An international empirical test of political economy theory"
    • Williams, S.M. (1999), "Voluntary environmental and social accounting disclosure practices in the Asia-Pacific Region: An international empirical test of political economy theory", The International Journal of Accounting, Vol. 34, pp. 209-38.
    • (1999) The International Journal of Accounting , vol.34 , pp. 209-238
    • Williams, S.M.1
  • 58
    • 84986037628 scopus 로고    scopus 로고
    • "Is intellectual capital performance and disclosure practices related?"
    • Williams, S.M. (2001), "Is intellectual capital performance and disclosure practices related?", Journal of Intellectual Capital, Vol. 2, pp. 192-203.
    • (2001) Journal of Intellectual Capital , vol.2 , pp. 192-203
    • Williams, S.M.1
  • 59
    • 84986031747 scopus 로고    scopus 로고
    • "Corporate environmental reporting. A test of legitimacy theory"
    • Wilmshurst, T.D. and Frost, G.R. (2000), "Corporate environmental reporting. A test of legitimacy theory", Accounting, Auditing & Accountability Journal, Vol. 13 No. 1, pp. 10-26.
    • (2000) Accounting, Auditing & Accountability Journal , vol.13 , Issue.1 , pp. 10-26
    • Wilmshurst, T.D.1    Frost, G.R.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.