The assessment of the organisation’s ability to create value over time through its human capital (HC) is crucial for every business. Several definitions of HC exist, quite ambiguous and not unique. This fuzziness is impacting, in turn, the business practice. This study is grounded on the concept of HC, as defined by the Integrated Reporting (IR) and it is focused on testing the self-identification of HR managers with the IR definition. With this work, authors want to question the inclusivity of the definition of HC, as well as, its practical suitability, recurring to a theoretical frame- work called dialogic-polylogic accounting.
Does the Integrated Reporting’s definition of human capital fit with the HR manager’s perspective?
maurizio cisi
;Francesca Alice Centrone;laura corazza
2020-01-01
Abstract
The assessment of the organisation’s ability to create value over time through its human capital (HC) is crucial for every business. Several definitions of HC exist, quite ambiguous and not unique. This fuzziness is impacting, in turn, the business practice. This study is grounded on the concept of HC, as defined by the Integrated Reporting (IR) and it is focused on testing the self-identification of HR managers with the IR definition. With this work, authors want to question the inclusivity of the definition of HC, as well as, its practical suitability, recurring to a theoretical frame- work called dialogic-polylogic accounting.File | Dimensione | Formato | |
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