Human capital disclosures and management practices

Ax, Christian; Marton, Jan

doi:10.1108/14691930810892027

Cited by 37 publications

(36 citation statements)

References 50 publications

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“…Three weights 12 Four weights 12 Five weights 3 Six weights 2 April et al (2003) Senior individuals Murthy and Abeysekera (2007) HR heads Carrington and Tayles (2012) Top managers Khan and Ali (2010) Questionnaires Stakeholders Ax and Marton (2008) Chief financial officers…”

Section: Article Example Totalmentioning

confidence: 99%

Using content analysis as a research methodology for investigating intellectual capital disclosure

Dumay

Cai

2015

Journal of Intellectual Capital

119

101

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Purpose – The purpose of this paper is to build on Dumay and Cai’s (2014) prior research to provide a deeper analysis of the problems associated with using content analysis (CA) as a research methodology for investigating intellectual capital disclosure (ICD). Design/methodology/approach – Totally, 110 articles utilising CA as a research methodology for inquiring into ICD are analysed based on Krippendorff’s (2013) conceptual CA research framework and design logic, and tied into issues relating to CA as a research methodology for investigating ICD. Findings – The authors advocate that ICD CA researchers need to go back to the drawing board and ensure that future studies rigorously apply the basic logic of CA design. In its current state, ICD CA research needs to take a few steps back, before it can move forward. If ICD CA researchers can accomplish this, then there is an opportunity to undertake rigorous research to develop reliable and valid outputs that add to new knowledge about IC. Research limitations/implications – The main limitations of the research are the chosen sample of CA-based ICD articles and the adoption of the Krippendorff’s framework. However, the authors have identified the main corpus of CA-based ICD studies and since Krippendorff is the only recognised comprehensive text on CA as a methodology, the authors use the most appropriate data and framework possible for the analysis. Originality/value – Prior CA studies have laid the foundation for what is a popular research methodology. However, the authors argue that the popularity of CA as a research method for investigating ICD has become so great that at times the research methodology “drives the research questions” as opposed to the “research questions driving the methodology” Hence, this research examines reasons for CA limited contemporary contribution and recommends how this may be overcome rather than prescribing how to conduct ICD CA research.

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Section: Article Example Totalmentioning

confidence: 99%

Using content analysis as a research methodology for investigating intellectual capital disclosure

Dumay

Cai

2015

Journal of Intellectual Capital

119

101

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“…Informed by these HRD studies (Abeysekera 2008; Abeysekera and Guthrie , 2005Ax and Marton 2008;Huang et al 2013;Subbarao and Zeghal 1997), disclosure themes have been selected and validated via a pilot study of a sample of UK annual reports (20 reports each from 2008 and 2009) prior to the main data collection exercise. A pilot study, which started with a broader list of items (39), helped refine the final disclosure index to a 22-item list.…”

Section: Data Collection and Content Analysismentioning

confidence: 99%

“…We adopt a relatively novel approach to measure the depth and breadth of disclosure, and hence the comprehensiveness, of HRD. The disclosure index also ascertains HRDs over two dimensions; namely, (a) the theme of HRD (informed by previous empirical studies) (Abeysekera 2008;Ax and Marton 2008;Subbarao and Zeghal 1997), and (b) the level of comprehensiveness in the disclosure measured as (i) objectives, (ii) measurements, (iii) targets, (iv) initiatives, and (v) achievements. This approach expands Bouten et al's (2011) work on a comprehensive reporting model, which has three information types per theme, namely, "vision and goals," "management approach", and "performance indicator."…”

Section: Introductionmentioning

confidence: 99%

Human Resource Disclosures in UK Corporate Annual Reports: To What Extent Do These Reflect Organisational Priorities Towards Labour?

2019

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Our study analyses the nature, quality and extent of human resource disclosures (HRDs) of UK Financial Times Stock Exchange (FTSE) 100 firms by relying on a novel disclosure index measuring the depth and breadth of disclosures. Contextually, we focus on the 5-year period following the then Labour government's attempts to encourage firms to formally report on their human resource management practices and to foster deeper employer-employee engagement. First, we evaluate the degree to which companies report comprehensively (or substantively) on a number of HRD items that we classify as "procedural" or "sustainable." Second, we hypothesise that a company's employee relation ideology (using a proxy to measure a company's level of "unitarism") is positively associated with HRD. Our results indicate that: (i) whilst there has been an increase in the breadth of HRD in terms of procedural and sustainable items being disclosed, the evolution towards a more comprehensive and in-depth form of HRD remains rather limited; and (ii) there is a positive association between a company's employee relation ideology (unitarism) and the level of HRD. Theoretically, we conceive of HRD both as a reflection of an organisation's orientation towards a key stakeholder (unitarist relations with labour) and a legitimacy seeking exercise at a time of changing societal conditions. We contribute to the scant literature on the extent and determinants of HRD since prior research tends to subsume employee-related disclosures within the broader concept of social, ethical or intellectual capital disclosures. We also propose a disclosure checklist to underpin future HRD research.

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“…Nos últimos anos, percebeu-se um significativo crescimento no interesse sobre a mensuração, o gerenciamento e a evidenciação do capital intelectual (AX; MARTON, 2008). Por sua vez, de acordo com Yi e Davey (2010), o capital intelectual não possui um conceito definido, sendo considerado um ativo intangível ou recurso de conhecimento que pode criar valor para a empresa, além de ajudar a alcançar e a manter a competitividade.…”

Section: Introductionunclassified

Fatores Determinantes Do Disclosure Do Capital Humano

Góis

Luca

Monte

2016

Race

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Nos últimos anos, percebeu-se um significativo crescimento no interesse sobre a mensuração, o gerenciamento e a evidenciação do capital intelectual. Nesse contexto, neste estudo investigaram-se os fatores determinantes do disclosure do capital humano pelas empresas brasileiras listadas na BM&FBovespa. Para tanto, foram analisados o relatório anual e/ou de sustentabilidade, a Demonstração do Valor Adicionado e dados da base Economática® de 56 empresas, referentes ao período de 2010 a 2013. A pesquisa tem natureza descritiva, com abordagem quantitativa dos dados, e utiliza-se a Regressão Linear Múltipla com dados em painel. Os resultados obtidos possibilitaram constatar que a rentabilidade e a eficiência do capital humano estão relacionadas positivamente ao disclosure do capital humano. Já o grau de intangibilidade apresentou relação inversa com o disclosure do capital humano, enquanto o tamanho, a concentração acionária e o endividamento não apresentaram relação significante. Conclui-se que, no geral, as empresas da amostra se preocupam em garantir a evidenciação do recurso estratégico capital humano em seus relatórios, apesar de ele não ser mensurado e reconhecido pela contabilidade. Cabe à gestão desenvolver estratégias que evidenciem a importância dos colaboradores, assim como implementar políticas de investimento na criação e retenção de talentos, pois esse recurso favorece a vantagem competitiva, de acordo com os preceitos da Visão Baseada em Recursos.Palavras-chave: Capital intelectual. Capital humano. Disclosure. Visão baseada em recursos.

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Human capital disclosures and management practices

Cited by 37 publications

References 50 publications

Using content analysis as a research methodology for investigating intellectual capital disclosure

Using content analysis as a research methodology for investigating intellectual capital disclosure

Human Resource Disclosures in UK Corporate Annual Reports: To What Extent Do These Reflect Organisational Priorities Towards Labour?

Fatores Determinantes Do Disclosure Do Capital Humano

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