Value Creation, Reporting, and Signaling for Human Capital and Human Assets Building the Foundation for a Multi-Disciplinary, Multi-Level Theory

by Russ, Meir

• ISBN13: 9781137471963
• ISBN10: 1137471964
• Format: Hardcover
• Copyright: 2014-12-17
• Publisher: Palgrave Macmillan

Summary

Value Creation, Reporting, and Signaling for Human Capital and Human Assets provides a platform for a broad scope of theory building discussion regarding human capital and assets and, more importantly, by encouraging a multidisciplinary fusion between diverse disciplines. The content of the book is formed around three major issues grounded in the praxis of human capital and assets while providing for a triangulation opportunity to analyze human capital and assets issues from diverse academic traditions, perspectives, and theories. The three issues are: definitions, origins; value creation; and reporting, signaling. This book is focused on the accounting, human resource, strategic, social, behavioral, and systems-networks perspectives. Presently, human capital and assets are measured and managed by different financial and economic indicators based on currency as a unifying economic measure which communicates only the constraints of present economic resource scarcity. But, assuming continuous economic growth without including the constraints on substitution among production factors, resulting from including energy and environment is not sustainable for the long-term. Breaking the silos between the traditional academic perspectives the book presents new frameworks and definitions for human capital and proposes a new unifying research paradigm.

Author Biography

Meir Russ is Professor in Management at the Austin E. Cofrin School of Business at the University of Wisconsin - Green Bay, USA. He also teaches at KEDGE-Bordeaux School of Management, the University of Pisa, GSA Master program and at Roma-Tre, Rome, Italy PhD program. His research interests include human capital valuation methods, knowledge-based strategies and the new-knowledge based economic development among others. In addition to his academic focus, Dr. Russ serves in a consulting capacity with a number of multinational companies in the area of global strategic management and knowledge management. Dr. Russ is the founding editor of The International Journal of Management and Business (IJMB). He recently edited his second book titled: Knowledge Management Strategies for Business Development (2009). He also was named the Frederick E. Baer Professor in Business in 2009.

Table of Contents

Table of Contents
List of Figures
List of Tables
Forward - Leif Edvinsson
Acknowledgments
Introduction- Homo Sustainabiliticus and the 'new gold'; Meir Russ
Value Creation
1. A Measurement Approach To Human Potential In The Context Of A Sustainable Corporate Management; Regina Osranek And Klaus J. Zink 
2. Links And Evaluation Possibilities Of Intangible Value Creation In Organizations: The Importance Of Human Resources Management, Knowledge Management, Organizational Learning, And Intellectual Capital (Management); Katalin Pádár And Piroska Harazin 
3. Human And Relational Capital As A Growth Factor: The Case Of Korean New Technology Based Venture; Youngkeun Choi, Seungwha (Andy) Chung, And Ji Sun Lim
4. Bridging Human Capital And Social Capital Theories; Deepali Sharma
Reporting And Signaling
5. A Social Network Analysis Of Managerial Migrations: The Case Of Large Companies In The UK; Mary-Paz Arrieta-Paredes And Bruce Cronin 
6. Intangible Assets: Current Requirements, Social Statements, Integrated Reporting And New Models; Sabrina Pucci, M. Cenci, Marco Tutino, And Roberta Luly 
7. A Comparison Of Voluntary Human Capital Disclosure In Annual Reports And In Sustainability Reports: Do They Complement For An Effective Disclosure?; Emilio Passetti And Lino Cinquini