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Journal of Human Resource Costing & Accounting

中文名称：人力资源成本与会计杂志

ISSN：1401-338X
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发文量：56

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1.The supply and demand for strategic information

机译：战略信息的供求
- 作者：Per Nikolaj Bukh;Christian Nielsen
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2011年第1期
- Information strategy;
- Information disclosure;
- Supply and demand.;
2.The interaction between motivational disposition and participative budgeting

机译：动机倾向与参与性预算之间的相互作用
- 作者：Niels Sandalgaard;Per Nikolaj Bukh;Carsten Stig Poulsen
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2011年第1期
- Budgetary control;
- Motivation (psychology);
- Individual behaviour;
- Personality;
- Banks.;
3.Labour cost disclosures: have IFRSs made a difference?

机译：人工成本披露：国际财务报告准则是否有所作为？
- 作者：Sang Ho Kim;Dennis Taylor
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2011年第2期
- IFRS;
- Labour cost;
- Financial disclosure practices;
- Firm characteristics;
- Financial reporting;
- Australia.;
4.Dealing with an ageing workforce: current and future implications

机译：应对老龄化的劳动力：当前和未来的影响
- 作者：John Dumay;Jim Rooney
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2011年第3期
- Australia;
- Ageing workforce;
- Demographics;
- Human capital;
- Knowledge management;
- Public sector;
- Government business enterprise.;
5.Direct and indirect effects of human capital on firm value: evidence from Italian companies

机译：人力资本对公司价值的直接和间接影响：意大利公司的证据
- 作者：Stefania Veltri;Antonella Silvestri
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2011年第3期
- Italy;
- Intellectual capital;
- Human capital;
- Market value;
- Value relevance;
- Ohlson model;
- Financial sector.;
6.The impact of human resource disclosure on corporate image

机译：人力资源披露对企业形象的影响
- 作者：América Alvarez Dominguez
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2011年第4期
- Spain;
- Information disclosure;
- Social responsibility;
- Corporate image;
- Human resources;
- Reputation;
- Social disclosure;
- Ethical disclosure.;
7.Framing numbers “at a distance”: intangible performance reporting in a theater

机译：“远距离”组织数字：剧院的无形表演报告
- 作者：Andreas Sundström
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2011年第4期
8.Exploring the HRM/accounting interface on human assets: The case for artefact-based asset recognition criteria

机译：探索人力资产的人力资源管理/会计接口：基于人工制品的资产确认标准的案例
- 作者：Tony Tollington;Nevine El-Tawy
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2010年第1期
- Accounting;
- Human capital;
- Human resource management;
- Intangible assets;
9.Disclosing improvements in human capital: comparing results to the rhetoric

机译：披露人力资本的改进：将结果与夸夸其谈
- 作者：John C. Dumay;Jiayang Lu
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2010年第1期
- Australia;
- Banks;
- Corporate social responsibility;
- Disclosure;
- Human capital;
- Rhetoric;
10.The emergent properties of intellectual capital: a conceptual offering

机译：智力资本的新兴属性：概念性提供
- 作者：Christian Nielsen;Henrik Dane-Nielsen
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2010年第1期
- Biology;
- Intellectual capital;
- Sociology;
11.An empirical investigation and users' perceptions on intellectual capital reporting in banks: Evidence from Bangladesh

机译：银行智力资本报告的实证研究和用户看法：来自孟加拉国的证据
- 作者：Md Habib-Uz-Zaman Khan;Md Mohobbot Ali
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2010年第1期
- Bangladesh;
- Commercial banks;
- Intellectual capital;
12.The professional status of massage therapists: experience, employability, and evolution

机译：按摩治疗师的专业地位：经验，就业能力和发展
- 作者：Abigail Marks
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2010年第2期
- Careers;
- Massage;
- Alternative medicine;
- Professional services;
- United Kingdom.;
13.Non-disclosure of human capital-based information: theoretical perspectives

机译：不公开基于人力资本的信息：理论观点
- 作者：Ananda Samudhram;G. Sivalingam;Bala Shanmugam
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2010年第2期
- Human capital;
- Accounting;
- Intangible assets;
- Intellectual capital;
- Human resource accounting.;
14.CEO letters as legitimacy builders: coupling text to numbers

机译：CEO信作为合法性的构建者：将文本与数字耦合
- 作者：Kristina Jonäll;Gunnar Rimmel
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2010年第4期
- Annual reports;
- Chief executives;
- Communication skills;
- Sweden;
- Corporate image.;
15.Construction of intellectual capital – the case of purchase analysis

机译：智力资本的建设-购买分析案例
- 作者：Daniel Brännström;Bino Catasús;Marco Giuliani;Jan-Erik Gröjer
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2009年第1期
- Disclosure;
- Financial reporting;
- Goodwill accounting;
- Intellectual capital;
- Sweden;
16.Factors influencing Hong Kong CPAs' entrepreneurship in the accounting profession

机译：影响香港注册会计师在会计界创业的因素
- 作者：Philip Law;Jennifer Hung
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2009年第1期
- Accountants;
- Accounting;
- Entrepreneurs;
- Hong Kong;
- Social capital;
17.The social embedding of management control in knowledge-intensive firms

机译：知识密集型企业中管理控制的社会嵌入
- 作者：Mats Edenius;Alexander Styhre
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2009年第1期
- Control;
- Insurance companies;
- Knowledge organizations;
- Sweden;
- Total quality management;
18.When capital market actors reduce the complexity of corporate personnel and work environment information

机译：当资本市场参与者降低公司人员和工作环境信息的复杂性时
- 作者：Roland Almqvist;Johan Henningsson
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2009年第1期
- Capital markets;
- Employees;
- Social networks;
- Systems theory;
19.Towards using organizational measurements to assess corporate performance

机译：尝试使用组织度量来评估公司绩效
- 作者：Eric G. Flamholtz
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2009年第2期
- Accounting information;
- Measurement;
- Organizational development;
- Organizational effectiveness;
20.Intangibles in universities: current challenges for measuring and reporting

机译：大学中的无形资产：当前衡量和报告方面的挑战
- 作者：Leandro Cañibano;M. Paloma Sánchez
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2009年第2期
- Governance;
- Intangible assets;
- Intellectual capital;
- Knowledge management;
- Universities;
21.So tell me again … just why would you want to account for people?

机译：因此，再告诉我……您为什么要考虑别人？
- 作者：Robin Roslender
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2009年第2期
- Accounting research;
- Human capital;
- Human resource accounting;
22.Past, present and possible future developments in human capital accounting: A tribute to Jan-Erik Gröjer

机译：人力资本会计的过去，现在和未来可能的发展：对Jan-ErikGröjer的致敬
- 作者：James Guthrie;Vijaya Murthy
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2009年第2期
- Accounting research;
- Accounting valuations;
- Competences;
23.The communication of human accounts: examining models of sensegiving

机译：人际交往：研究感官模型
- 作者：Bino Catasús;Maria Mårtensson;Matti Skoog
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2009年第2期
- Human resource accounting;
- Intellectual capital;
- Modelling;
- Social accounting;
24.Classification, measurement and the ontology of intellectual capital entities

机译：智力资本实体的分类，度量和本体
- 作者：Jan Mouritsen
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2009年第2期
- Classification;
- Intellectual capital;
- Measurement;
25.On the mystery of odd human capital values

机译：关于奇异的人力资本价值的奥秘
- 作者：Guy Ahonen
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2009年第2期
- Accounting valuations;
- Balance sheets;
- Human capital;
- Human resource management;
- Intellectual capital;
26.Research ideology and researcher's role as practiced by Jan-Erik Gröjer

机译：Jan-ErikGröjer所实践的研究思想和研究者的角色
- 作者：Ulf Johanson
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2009年第2期
- Human resource accounting;
- Intangible assets;
- Research work;
27.The intellectual capital impact on Polish construction companies during the transformation period

机译：转型期知识资本对波兰建筑公司的影响
- 作者：Andrzej Buszko;Marian Mroziewski
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2009年第3期
- Construction industry;
- Intangible assets;
- Intellectual capital;
- Poland;
- Profit;
28.Exploring the importance of social responsibility disclosure for human resources

机译：探索社会责任披露对人力资源的重要性
- 作者：Manuel Castelo Branco;Lúcia Lima Rodrigues
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2009年第3期
- Disclosure;
- Human resource strategies;
- Internet;
- Portugal;
- Social responsibility;
29.Human resource policies, management accounting and organisational performance

机译：人力资源政策，管理会计和组织绩效
- 作者：Reza Kouhy;Rishma Vedd;Takeo Yoshikawa;John Innes
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2009年第3期
- Canada;
- Human resource strategies;
- Japan;
- Management accounting;
- Organizational performance;
- United Kingdom;
30.Business transformation through empowerment and the implications for management control systems

机译：通过授权进行业务转型及其对管理控制系统的影响
- 作者：Ian Herbert
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2009年第3期
- Control;
- Empowerment;
- Information systems;
- Management accounting;
31.The prospects for satisfactorily measuring and reporting intangibles: Time to embrace a new model of (ac)counting?

机译：令人满意地衡量和报告无形资产的前景：是时候采用一种新的（会计）会计模式了？
- 作者：Robin Roslender
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2009年第4期
- Accounting procedures;
- Financial reporting;
- Intangible assets;
- Intellectual capital;
32.Training programs and performance measurement: Evidence from healthcare organisations

机译：培训计划和绩效评估：医疗机构的证据
- 作者：Antonella Cifalino;Stefano Baraldi
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2009年第4期
- Balanced Scorecard;
- Information transfer;
- Knowledge management;
- Learning;
- Performance measures;
- Training evaluation;
33.The influence of business strategy on the decision to outsource human resource activities: A study of Malaysian manufacturing organisations

机译：商业策略对人力资源活动外包决策的影响：马来西亚制造组织的研究
- 作者：Hasliza Abdul-Halim;Norbani Che-Ha;Alan Geare
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2009年第4期
- Human resource management;
- Management strategy;
- Outsourcing;
- Performance management;
34.Intellectual capital disclosures in Japanese IPO prospectuses

机译：日本IPO招股说明书中的智力资本披露
- 作者：Gunnar Rimmel;Christian Nielsen;Tadanori Yosano
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2009年第4期
- Disclosure;
- Intellectual capital;
- Japan;
- Share issues;
35.Italian and Australian local governments: balanced scorecard practices. A research note

机译：意大利和澳大利亚地方政府：平衡的计分卡做法。研究笔记
- 作者：Federica Farneti;James Guthrie
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2008年第1期
- Australia;
- Balanced scorecard;
- Italy;
- Local government;
36.An explanation of human capital disclosure from the resource-based perspective

机译：基于资源视角的人力资本披露解释
- 作者：Subhash Abhayawansa;Indra Abeysekera
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2008年第1期
- Disclosure;
- Human capital;
- Intellectual capital;
- Value analysis;
37.Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value”

机译：新西兰年度报告中自愿披露智力资本和“隐性价值”
- 作者：Rosalind H. Whiting;James C. Miller
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2008年第1期
- Disclosure;
- Intellectual capital;
- Market value;
- New Zealand;
38.Enhanced business reporting: international trends and possible policy directions

机译：增强的业务报告：国际趋势和可能的政策方向
- 作者：Christina Boedker;Jan Mouritsen;James Guthrie
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2008年第1期
- Financial reporting;
- Intangible assets;
- Intellectual capital;
39.On the role of worksite fitness policy for developing intellectual capital

机译：工作场所适应性政策在发展智力资本中的作用
- 作者：O. Aura;G. Ahonen;K-E. Sveiby
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2008年第2期
- Finland;
- Fitness;
- Human resource management;
- Intellectual capital;
- Workplace;
40.Assessing the reporting of stakeholder reciprocity in the Australian banking industry

机译：评估澳大利亚银行业利益相关者互惠的报告
- 作者：Suresh Cuganesan;Haider Khan
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2008年第2期
- Australia;
- Banking;
- Financial reporting;
- Stakeholder analysis;
41.Financial implications of accounting for human resources using a liability model

机译：使用负债模型进行人力资源会计的财务影响
- 作者：Herman Theeke;John B. Mitchell
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2008年第2期
- Accounting;
- Financial reporting;
- Human resource management;
42.Valuing human resources: perceptions and practices in UK organisations

机译：重视人力资源：英国组织的看法和实践
- 作者：Shraddha Verma;Philip Dewe
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2008年第2期
- Best practice;
- Competitive strategy;
- Human resource management;
- Value analysis;
43.Intellectual capital disclosure in India: content analysis of “TecK” firms

机译：印度的智力资本披露：“ TecK”公司的内容分析
- 作者：Bharathi Kamath
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2008年第3期
- Communication technologies;
- India;
- Information disclosure;
- Intangible assets;
- Intellectual capital;
44.Association between independent audit committee members' human-resource features and underpricing: The case of Singapore IPOs from 1997-2006

机译：独立审计委员会成员的人力资源特征与定价偏低之间的关联：以1997年至2006年的新加坡IPO为例
- 作者：J-L.W. Mitchell Van der Zahn;Harjinder Singh;Inderpal Singh
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2008年第3期
- Audit committees;
- Pricing;
- Singapore;
45.Intellectual capital statements in the Danish utility sector: materialisation and enactment

机译：丹麦公用事业部门的智力资本声明：实现与颁布
- 作者：Per Nikolaj Bukh;Isa Kjærgaard Jensen
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2008年第3期
- Denmark;
- Electricity industry;
- Intellectual capital;
46.Creativity and workplace attractiveness in professional employment

机译：专业就业的创造力和工作场所吸引力
- 作者：Abigail Marks;Tony Huzzard
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2008年第3期
- Communication technologies;
- Employee retention;
- Scotland;
- Workplace;
47.Is communicating intellectual capital information via the internet viable?: Case of Australian private and public hospitals

机译：通过互联网交流智力资本信息是否可行？：以澳大利亚的私立和公立医院为例
- 作者：Alina Lee;John Neilson;Greg Tower;J-L.W. Mitchell Van der Zahn
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2007年第1期
- Australia;
- Disclosure;
- Hospitals;
- Intellectual capital;
- Internet;
- Private hospitals;
48.The measurement of compliance with ISA700: The case of audit reports published by the international accounting firms in Tunisia

机译：符合ISA700的度量：以突尼斯国际会计师事务所发布的审计报告为例
- 作者：Mondher Fakhfakh;María Consuelo Pucheta-Martínez
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2007年第1期
- Accounting firms;
- Accounting standards;
- Auditors;
- International accounting;
- Tunisia;
49.Sell-side analysts' creation of value – key roles and relational capital

机译：卖方分析师的价值创造-关键角色和关系资本
- 作者：Jeaneth Johansson
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2007年第1期
- Banking;
- Investors;
- Stock markets;
- Sweden;
- Value chain;
50.Disturbance and implementation of IC practice: a public sector organisation perspective

机译：干扰和实施集成电路实践：公共部门组织的观点
- 作者：John C. Dumay;James Guthrie
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2007年第2期
- Intellectual capital;
- Older workers;
- Organizational change;
- Public sector organizations;
- Strategic management;
51.Personality tests in accounting research

机译：会计研究中的人格测验
- 作者：Simon Taggar;John Parkinson
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2007年第2期
- Accounting research;
- Personality;
- Psychological tests;
52.Human capital value creation practices of software and service exporter firms in India

机译：印度软件和服务出口商公司的人力资本价值创造实践
- 作者：Vijaya Murthy;Indra Abeysekera
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2007年第2期
- Computer software;
- Human capital;
- India;
- Value added;
53.Legitimation strategies in Australian mining extended performance reporting

机译：澳大利亚采矿业的合法化策略扩展了绩效报告
- 作者：Kittiya Yongvanich;James Guthrie
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2007年第3期
- Australia;
- Economic sustainability;
- Mining industry;
- Reports;
54.Accounting for firms' training programs: an exploratory study

机译：企业培训计划的会计：探索性研究
- 作者：Filomena Antunes Brás;Lúcia Lima Rodrigues
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2007年第3期
- Accounting;
- Human capital;
- Training;
55.Accounting for international assignments: the case of the German chemical industry

机译：国际任务核算：以德国化学工业为例
- 作者：Susanne Schmidt;Heiner Minssen
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2007年第3期
- Expatriates;
- Germany;
- Human resource management;
- Sociology;
56.Is there an association between intellectual capital disclosure, underpricing and long-run performance?

机译：智力资本披露，定价偏低和长期绩效之间是否存在关联？
- 作者：J-L.W. Mitchell van der Zahn;Inderpal Singh;Joshua Heniro
- 期刊名称：《Journal of Human Resource Costing & Accounting》 | 2007年第3期
- Company performance;
- Disclosure;
- Economic returns;
- Intellectual capital;
- Singapore;

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