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Purpose – The purpose of this paper is to report the results of a survey and interviews with human resource (HR) professionals to identify and better understand their perceptions and expectations of human capital measures' (HCM) content, links to strategy, and impact on performance....
Purpose – The purpose of this paper is to analyse whether the development of a needs‐based funding formula for resource allocation incorporates the needs of funders or the needs of the service providers. Design/methodology/approach – The paper analyses interview data and documentary...
Purpose – The purpose of this paper is to examine the voluntary social and environmental disclosures made in the annual reports of Rothmans Ltd between the years of 1955 and 1999. The first part of the paper focuses on defining legitimacy theory as it has been used in accounting research,...
Purpose – The purpose of this paper is to consider the role of the business school now and in the future. Design/methodology/approach – The paper takes the form of an editorial review and argument. Findings – The paper acknowledges the impact of globalization and “marketization” on...
Purpose – The paper presents a parody intended to emphasise the dangers and questionable rationale of a procedure which could allow organisations to claim spurious and misleading reputational benefits. Design/methodology/approach – This is a fictional analogy using a historical episode....
Purpose – The purpose of this paper is to extend to accounting and accounting texts the arguments of Phillips which suggest that organisational analysis can be enriched by a greater interface with narrative fiction as a means to bring organisations to life. The paper also introduces the work of...
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