The role of human capital cost in accounting

Journal of Intellectual Capital

Volumn 5, Issue 1, 2004, Pages 116-130

  Chen, Hai Ming ^a   Lin, Ku Jun ^a  

^a TAMKANG UNIVERSITY   (Taiwan)

Author keywords

Competitive advantage; Expenditure; Human capital

Indexed keywords

EID: 84986104522     PISSN: 14691930     EISSN: 1758468     Source Type: Journal    
DOI: 10.1108/14691930410512950     Document Type: Article

References (28)

1. Acemoglu, D. and Pischke, J.-S. (1999), “The structure of wages and investment in general training”, The Journal of Political Economy, Vol. 107 No. 3, pp. 539-72.
2. American Accounting Association (AAA) (1973), “Report of the committee on human resource accounting”, The Accounting Review Supplement, p. 169.
3. Argyres, N.S. and Liebeskind, J.P. (1999), “Contractual commitments, bargaining power, and governance inseparability: incorporating history into transaction cost theory”, Academy of Management Review, Vol. 24 No. 1, pp. 49-63.
4. Arthur, J.B. (1994), “Effects of human resource systems on manufacturing performance and turnover”, Academy of Management Journal, Vol. 37 No. 3, pp. 670-87.
5. Barcons-Vilardell, C., Moya-Gutierrez, S., Somoza-Lopez, A., Vallverdu-Calafell, J. and Friful-Miquela, C. (1999), “Human resource accounting”, International Advances in Economic Research, Vol. 5 No. 3, pp. 386-94.
6. Barney, J. (1991), “Firm resource and sustained competitive advantage”, Journal of Management, Vol. 17 No. 1, pp. 99-120.
7. Bassi, L.J. and McMurrer, D.P. (1998), “Training investment can mean financial performance”, Training & Development, Vol. 52 No. 5, pp. 40-2.
8. Becker, B.E. and Huselid, M.A. (1998), “High performance work system and firm performance: a synthesis of research and managerial implications”, Research in Personnel and Human Resources Management, Vol. 16, pp. 53-101.
9. Beverly, G. (1992), “A capital idea”, Training, Vol. 29 No. 1, pp. 31-5.
10. Boxtall, P. (1998), “Achieving competitive advantage through human resource strategy: toward a theory of industry dynamics”, Human Resource Management Review, Vol. 8 No. 3, pp. 265-88.
11. Chadee, D. and Kumar, R. (2001), “Sustaining the international competitive advantage of Asia firms: a conceptual framework and research propositions”, Asia Pacific Journal of Management, Vol. 18 No. 4, pp. 461-80.
12. Dorfman, J.R. (1996), “Surprise: the entire tech sector fails to win hands down”, Wall Street Journal, Vol. 1 No. 42, p. R4.
13. Dzinkowski, R. (2000), “The measurement and management of intellectual capital: an introduction”, Management Accounting, Vol. 78 No. 2, pp. 32-5.
14. Flamholtz, E. (1972), “Human resource accounting: a review of theory and research”, in Academy of Management Proceedings, pp. 174-7.
15. Flamholtz, E. (1972), “Toward a theory of human resource value in formal organizations”, Accounting Review, Vol. 47 No. 4, pp. 666-78.
16. Flamholtz, E. (1973), “Human resource accounting: measuring positional replacement costs”, Human Resource Management, Vol. 12 No. 1, pp. 8-11.
17. Hermanson, D.R., Hermanson, R.H. and Ivancevich, D.M. (1992), “Human resource accounting in a recessionary times”, Management Accounting, Vol. 74 No. 1, p. 69.
18. Hongren, C.T., Foster, G. and Dartar Srikant, M. (2000), Cost Accounting, 10th ed., Prentice-Hall, Upper Saddle River, NJ.
19. Kieso, D.E. and Weygandt, J.J. (1992), Intermediate Accounting, 7th ed., John Wiley & Sons, New York, NY.
20. Lepak, D.P. and Snell, S.A. (1999), “The human resource architecture: toward a theory of human capital allocation and development”, Academy of Management Review, Vol. 24 No. 1, pp. 31-48.
21. Likert, R. and Bowers, D.G. (1973), “Improving the accuracy of P/L reports and estimating the changing in dollar value of the human organization”, Michigan Business Review, Vol. 25 No. 2, pp. 15-23.
22. Porter, M.E. (1985), Competitive Advantage: Creating and Sustaining Superior Performance, Free Press, New York, NY.
23. Porter, M.E. and Stern, S. (2001), “Innovation location matters”, Sloan Management Review, pp. 28-36.
24. Riordan, M.H. and Williamson, O.E. (1985), “Asset specificity and economic organization”, International Journal of Industrial Organization, Vol. 3 No. 4, pp. 365-78.
25. Ruchala, L.V. (1997), “Managing and controlling specialized assets”, Management Accounting, Vol. 79 No. 4, pp. 20-4.
26. Ulrich, D. (1998), “Intellectual capital=competence × commitment”, Sloan Management Review, Vol. 39 No. 2, pp. 15-26.
27. Westland, C. (2002), Valuing Technology, 1st ed., John Wiley & Sons, New York, NY.
28. Wintermantel, R.E. and Mattimore, K.L. (1997), “In the changing world of human resources: matching measures to mission”, Human Resource Management, Vol. 36 No. 3, pp. 337-42.