Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Capital Main Page
Almer, E. D. 2007. AICPA work/life and women's initiatives 2004 research a decade of changes in the accounting profession: Workforce trends and human capital practices. Executive summary. Issues in Accounting Education (February): 59-66.
Arms, D. and T. Bercik. 2015. Filling jobs wisely: How companies use talent supply chain management to link human capital to business needs. Strategic Finance (June): 38-45.
Blaine, E. and W. T. Stanbury. 1971. Accounting for human capital. Canadian Chartered Accountant (January).
Bloxham, E. 2000. Intangibles, human capital, and options value measurement. Journal of Cost Management (November/December): 26-31.
Brisley, N. and A. V. Douglas. 2015. Optimal information asymmetry, control environment, and investment in firm-specific human capital. The Accounting Review (May): 917-939.
Brocheler, V., S. Maijoor and A. van Witteloostuijn. 2004. Auditor human capital and audit firm survival: The Dutch audit industry in 1930-1992. Accounting, Organizations and Society 29(7): 627-646.
Bryant-Kutcher, L., D. A. Jones, S. K. Widener. 2008. Market valuation of intangible resources: The use of strategic human capital. Advances in Management Accounting (17): 1-42.
Buchholtz, A. K., B. A. Ribbens and I. T. Houle. 2003. The role of human capital in postacquisition CEO departure. The Academy of Management Journal 46(4): 506-514.
Carpenter, M. A., G. Sanders and H. B. Gregersen. 2001. Bundling human capital with organizational context: The impact of international assignment experience on multinational firm performance and CEO pay. The Academy of Management Journal 44(3): 493-511.
Chang, H., J. Chen, R. Duh and S. Li. 2011. Productivity growth in the public accounting industry: The roles of information technology and human capital. Auditing: A Journal of Practice & Theory 30(1): 21-48.
Choi, J. H., J. Pacelli, K. M. Rennekamp and S. Tomar. 2023. Do jobseekers value diversity information? Evidence from a field experiment and human capital disclosures. Journal of Accounting Research (June): 695-735.
Colgren, T. D. 2021. Human capital disclosures and DE&I. Strategic Finance (September): 25-26.
Combs, J. G. and M. S. Skill. 2003. Managerialist and human capital explanations for key executive pay premiums: A contingency perspective. The Academy of Management Journal 46(1): 63-73.
Cullather, J. L. 1967. The missing asset: Human capital. Mississippi Valley Journal of Business and Economics (Spring): 72-73.
Dzinkowski, R. 2020. Human capital reporting. The SEC's proposed changes to its human capital reporting requirements will further drive the growing conversation regarding how a company manages and measures the value of its employees and culture. Strategic Finance (April): 40-45.
Flamholtz, E. G. 1972. On the use of the economic concept of human capital in financial statements: A comment. The Accounting Review (January): 148-152.
Frigo, M. L. and M. C. Ubelhart. 2015. CFO + Chro = Power pair: Working together, strategic finance and human resources executives can create great value for their companies by developing and analyzing human capital metrics. Strategic Finance (November): 26-33.
Gavious, I. and M. Russ. 2009. The valuation implications of human capital in transactions on and outside the exchange. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 165-173.
Gimeno, J., T. B. Folta, A. C. Cooper and C. Y. Woo. 1997. Survival of the fittest? Entrepreneurial human capital and the persistence of underperforming firms. Administrative Science Quarterly 42(4): 750-783.
Groysberg, B., A. N. McLean and N. Nohria. 2006. Are leaders portable? Harvard Business Review (May): 92-100. (In spite of stock market reactions, results based on 20 GE executives indicates that they are not portable unless their human capital (strategic skills etc.) match the challenges of the new corporate environment).
Hitt, M. A., L. Bierman, K. Shimizu and R. Kochhar. 2001. Direct and moderating effects of human capital on strategy and performance in professional service firms: A resource-based perspective. The Academy of Management Journal 44(1): 13-28.
Kim, O. 1999. Discussion of the role of the manager's human capital in discretionary disclosure. Journal of Accounting Research (Studies on Credible Financial Reporting): 183-185.
Koutsoumadi, A. S. 2022. A renewed focus on human capital. The CPA Journal (November/December): 8-9.
Kubic, M. 2021. Examining the examiners: SEC error detection rates and human capital allocation. The Accounting Review (May): 313-341.
Lev, B. and A. Schwartz. 1971. On the use of the economic concept of human capital in financial statements. The Accounting Review (January): 103-112.
Lev, B. and A. Schwartz. 1972. On the use of the economic concept of human capital in financial statements: A reply. The Accounting Review (January): 153-154.
Littan, S. and D. Butcher. 2021. Human capital resources: MD&A disclosures: New SEC reporting mandates a focus on human capital resources disclosures material to management discussion and analysis. Strategic Finance (May): 21-22.
McCann, D. 2012. Human capital: Companies may win the drug war. CFO (March): 27-28.
McKenzie, J. L. and G. L. Melling. 2001. Skills-based human capital budgeting: A strategic initiative, not a financial exercise. Journal of Cost Management (May/June): 30-36.
Moore, R. 2008. The project professional: Flexible human capital to enable growth. Strategic Finance (January): 50-55.
Morse, W. J. 1973. A note on the relationship between human assets and human capital. The Accounting Review (July): 589-593.
Norton, H. S. and B. F. Hiker. 1968. Public utility concept and human capital. Public Utilities Fortnightly (April 11): 15-20.
Nagar, V. 1999. The role of the manager's human capital in discretionary disclosure. Journal of Accounting Research (Studies on Credible Financial Reporting): 167-181.
Oxman, J. A. 2002. The hidden leverage of human capital. MIT Sloan Management Review (Summer): 79-83.
Parkinson, J. 2019. Measuring and managing intellectual capital. Cost Management (May/June): 19-24.
Pennings, J. M., K. Lee and A. van Witteloostuijn. 1998. Human capital, social capital, and firm dissolution. The Academy of Management Journal 41(4): 425-440.
Pfau, B. N. 2001. Measuring the link between human capital and shareholder value. Journal of Cost Management (January/February): 16-20.
Pil, F. K. and Carrie Leana. 2009. Applying organizational research to public school reform: The effects of teacher human and social capital on student performance. The Academy of Management Journal 52(6): 1101-1124.
Ployhart, R. E., J. A. Weekley and K. Baughman. 2006. The structure and function of human capital emergence: A multilevel examination of the attraction-selection-attrition model. The Academy of Management Journal 49(4): 661-677.
Parrott, M. L. 2017. The missing link in your human capital strategy. Strategic Finance (December): 48-54.
Ryzhik, S. and S. Hogans. 2022. Progress toward human capital reporting: Organizations and standard setters around the world address the increasing interest in human capital and ESG reporting. Strategic Finance (June): 17-18.
Samudhram, A., E. Stewart, J. Wickramanayake and J. Sinnakkannu. 2014. Value relevance of human capital based disclosures: Moderating effects of labor productivity, investor sentiment, analyst coverage and audit quality. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 338-353.
Schiemann, W. A. 2007. Measuring and managing the ROI of human capital. Cost Management (July/August): 5-15.
Snell, S. A. and J. W. Dean, Jr. 1992. Integrated manufacturing and human resource management: A human capital perspective. The Academy of Management Journal 35(3): 467-504.
Sunwoo, H., J. Law, W. Lee and S. Oh. 2021. The importance of organizational context for the relation between human capital investment and firm performance: Evidence for labor unions. Journal of Management Accounting Research 33(1): 197-217.
Widener, S. K. 2004. An empirical investigation of the relation between the use of strategic human capital and the design of the management control system. Accounting, Organizations and Society 29(3-4): 377-399.
Widener, S. K. 2006. Human capital, pay structure, and the use of performance measures in bonus compensation Management Accounting Research (June): 198-221.