1. Abdul-Halim H., Che-Ha N., Geare A. (2009). «The influence of business strategy on the decision to outsource human resource activities: a study of Malaysian manufacturing organisations». Journal of Human Resource Costing & Accounting, Vol. 13, No. 4, pp. 274-293.

2. Abhayawansa S., Abeysekera I. (2008). «An explanation of human capital disclosure from the resource-based perspective». Journal of Human Resource Costing & Accounting, Vol. 12, No. 1, pp. 51-64.

3. Abhayawansa S., Guthrie J. (2010). «Intellectual capital and the capital market: a review and synthesis». Journal of Human Resource Costing & Accounting, Vol. 14, No. 3, pp. 196-226.

4. Ahonen G. (2009). «On the mystery of odd human capital values». Journal of Human Resource Costing & Accounting, Vol. 13, No. 2, pp. 118-124.

5. Ahonen G., Grojer J-E. (2005). «Social accounting in the Nordic countries - from social accounting towards accounting in a social context». In: Jonsson S., Mouritsen J. (Eds.). Accounting in Scandinavia the Northern Lights. Copenhagen: Liber and Copenhagen Business School Press, pp. 43-60.

6. Armstrong P. (1995). «Accountancy and HRM». In: Storey J. (Ed.). Human Resources Management: а Critical Text. London: International Thomson Business Press.

7. Beattie V. (2005). «Moving the financial accounting research front forward: the UK contribution». The British Accounting Review, Vol. 37, pp. 85114.

8. Berry A.J., Coad A.F., Harris E.P., Otley D.T., Stringer C. (2009). «Emerging themes in management control: a review of recent literature». The British Accounting Review, Vol. 41, pp. 2-20.

9. Bowen D.E., Ostroff C. (2004). «Understanding HRM-firm performance linkages: the role of the strength of the HRM system». Academy of Management Review, Vol. 29, No. 2, pp. 203-221.

10. Boxall P., Purcell J. (2000). «Strategic human resource management: where have we come from and where should we be going?» International Journal of Management Reviews, Vol. 2, No. 2, pp. 183-203.

11. Bukh P.N., Jensen I.K. (2008). «Intellectual capital statements in the Danish utility sector: materialisation and enactment». Journal of Human Resource Costing & Accounting, Vol. 12, No. 3, pp. 148-178.

12. Buszko A., Mroziewski M. (2009). «The intellectual capital impact on Polish construction companies during the transformation period». Journal of Human Resource Costing & Accounting, Vol. 13, No. 3, pp. 206-220.

13. Cadez S., Guilding C. (2008). «An explanatory investigation of an integrated contingency model of strategic management accounting». Accounting, Organizations and Society, Vol. 33, pp. 836-863.

14. Canibano L., Sanchez M.P. (2009). «Intangibles in universities: current challenges for measuring and reporting». Journal of Human Resource Costing & Accounting, Vol. 13, No. 2, pp. 93-104.

15. Cifalino A., Baraldi S. (2009). «Training programs and performance measurement: evidence from healthcare organisations». Journal of Human Resource Costing & Accounting, Vol. 13, No. 4, pp. 294-315.

16. Coff R.W. (1997). «Human assets and management dilemmas: coping with hazards on the road to resource-based theory». Academy of Management Review, Vol. 22, No. 2, pp. 374-402.

17. Collier P.M. (2009). Accounting for Managers. 3rd ed. Sydney: Wiley.

18. Covaleski M., Aiken M. (1986). «Accounting and theories of organizations: some preliminary considerations». Accounting, Organizations and Society, Vol. 11, No. 4/5, pp. 297-319.

19. Daft R.A., Lewin A.Y. (2008). «Rigor and relevance in organization studies: idea migration and academic journal evolution». Organization Science, Vol. 19, No. 1, pp. 177-183.

20. Deegann C. (2009). Financial Accounting Theory. 3rd ed., Sydney: McGraw-Hill.

21. Dess G.G., Shaw J.D. (2001). «Voluntary turnover, social capital and organizational performance». Academy of Management Review, Vol. 26, No. 3, pp. 446-456.

22. Dumay J.C., Lu J. (2010). «Disclosing improvements in human capital: comparing results to the rhetoric». Journal of Human Resource Costing & Accounting, Vol. 14, No. 4, pp. 70-97.

23. Ehrlich I., Murphy K.M. (2007). «Why does human capital need a journal?» Journal of Human Capital, Vol. 1, No. 1, pp. 1-7.

24. Ezzamel M., Hoskin K., Macve R. (1990). «Managing it all by numbers: a review of Johnson & Kaplan's «Relevance Lost». Accounting & Business Research, Vol. 20, No. 78, pp. 153-166.

25. Flamholtz E.G. (2005). «Conceptualizing and measuring the economic value of human capital of the third kind: corporate culture». Journal of Human Resource Costing & Accounting, Vol. 9, No. 2, pp. 78-93.

26. Flamholtz E.G., Bullen M.L., Hua W. (2002). «Human resource accounting: a historical perspective and future implications». Management Decision, Vol. 40, No. 10, pp. 947-954.

27. Flamholtz E.G., Bullen M.L., Hua W. (2003). «Measuring the ROI of management development: an application of the stochastic rewards valuation model». Journal of Human Resource Costing & Accounting, Vol. 7, Nos. 1/2, pp. 21-40.

28. Foong K., Yorston R., Gratton L. (2003). «Human capital measurement and performance: a British perspective». London: Accounting for People / LDS.

29. Grojer J., Johanson U. (1988). «Current development in human resource costing and accounting: reality present, researchers absent?» Accounting, Auditing & Accountability Journal, Vol. 11, No. 4, pp. 495-505.

30. Guthrie J. (2001). «The management, measurement and the reporting of intellectual capital». Journal of Intellectual Capital, Vol. 2, No. 1, pp. 27-41.

31. Guthrie J., Murthy V. (2009). «Past, present and possible future developments in human capital accounting: a tribute to Jan-Erik Grojer». Journal of Human Resource Costing & Accounting, Vol. 13, No. 2, pp. 125-142.

32. Gynther R. (1969). «Some conceptualizing on goodwill». The Accounting Review, Vol. 44, No. 2, pp. 247-255.

33. Hines R.D. (1989). «The sociopolitical paradigm in financial accounting research». Accounting, Auditing & Accountability Journal, Vol. 2, No. 1, pp. 52-76.

34. Hopper T., Otley D., Scapens B. (2001). «British management accounting research: whence and whither, opinions and recollections». British Accounting Review, Vol. 33, pp. 263-291.

35. Hopper T., Storey J., Willmott H. (1987). «Accounting for accounting: towards the development of a dialectical view». Accounting Organizations and Society, Vol. 12, No. 5, pp. 437-456.

36. Hopwood A.G. (1976). «Human resource accounting». Accounting, Organizations and Society, Vol. 1, Nos. 2/3, pp. 131-132.

37. Hopwood A.G. (2009). «Editorial, exploring the interface between accounting and finance». Accounting, Organizations and Society, Vol. 34, No. 5, pp. 549-550.

38. Jin Y., Hopkins M., Wittmer J. (2010). «Linking human capital to competitive advantages: flexibility in a manufacturing firm's supply chain». Human Resource Management, Vol. 49, No. 5, pp. 939-963.

39. Joshi M., Cahill D., Sidhu J. (2010). «Intellectual capital performance in the banking sector: an assessment of Australian owned banks». Journal of Human Resource Costing & Accounting, Vol. 14, No. 2, pp. 151-170.

40. Kahn H., Stevenson J., Roslender R. (2010). «Workforce health as intellectual capital: a comparative study of UK accounting and finance and human resource directors». Journal of Human Resource Costing & Accounting, Vol. 14, No. 3, pp. 227-250.

41. Kamath B. (2008). «Intellectual capital disclosure in India: content analysis of «TecK» firms». Journal of Human Resource Costing & Accounting, Vol. 12, No. 3, pp. 213-224.

42. Khan M.H., Ali M.M. (2010). «An empirical investigation and users' perceptions on intellectual capital reporting in banks: evidence from Bangladesh». Journal of Human Resource Costing & Accounting, Vol. 14, No. 1, pp. 48-69.

43. Kinney W.R. (2001). «Accounting scholarship: what is uniquely ours». The Accounting Review, Vol. 76, No. 2, pp. 275-284.

44. Laughlin R. (2007). «Critical reflections on research approaches, accounting regulation and the regulation of accounting». The British Accounting Review, Vol. 39, No. 4, pp. 271-289.

45. Lawler E.E. III (2009). «Make human capital a source of competitive advantage». Organizational Dynamics, Vol. 38, No. 1, pp. 1-7.

46. Leake P.D. (1930). Commercial Goodwill, 3rd ed. Geo & Company, Fredericksburg, VA.

47. Lepak D.P., Snell S.A. (1999). «The human resource architecture: toward a theory of human capital allocation and development». Academy of Management Review, Vol. 24, pp. 31-48.

48. Lev B., Schwartz A. (1971). «On the use of the economic concept of human capital in financial statements». The Accounting Review, January, pp. 103-112.

49. Macdonald S. (1996). «Informal information flow and strategy in the international firm». International Journal of Technology Management, Vol. 11, Nos. 1/2, pp. 219-232.

50. Maher M.W. (2001). «The evolution of management accounting research in the United States». British Accounting Review, Vol. 33, No. 3, pp. 293-305.

51. March J.G. (1991). «Exploration and exploitation in organizational learning». Organization Science, Vol. 2, No. 1, pp. 71-87.

52. March J.G. (2006). «Rationality, foolishness, and adaptive intelligence». Strategic Management Journal, Vol. 27, No. 3, pp. 201-214.

53. Mayo A. (2005). «Helping HR to understand the strategic value chain». Strategic HR Review, Vol. 5, No. 1, pp. 32-35.

54. McKernan J. (2007). «Objectivity in accounting». Accounting, Organizations and Society, Vol. 32, pp. 155-180.

55. Mensah Y.M., Hwang N.R., Wu D. (2004). «Does managerial accounting research contribute to related disciplines? An examination using citation analysis». Journal of Management Accounting Research, Vol. 16, pp. 163-181.

56. Morgan G. (1983). «Social science and accounting research: a commentary on Tomkins and Groves». Accounting, Organizations and Society, Vol. 8, No. 4, pp. 385-388.

57. Mouritsen J. (2009). «Classification, measurement and the ontology of intellectual capital entities». Journal of Human Resource Costing & Accounting, Vol. 13, No. 2, pp. 154-162.

58. Mouritsen J., Bukh P.N.D., Marr B. (2004). «Reporting on intellectual capital: why, what and how?» Measuring Business Excellence, Vol. 8, No. 1, pp. 46-54.

59. Mouritsen J., Larsen H.T., Bukh P.N.D. (2001). «Intellectual capital and the «capable firm»: narrating, visualising and numbering for managing knowledge». Accounting Organizations and Society, Vol. 26, pp. 735-762.

60. Mouritsen J., Larsen H.T., Bukh P.N.D., Johansen M.R. (2001). «Reading an intellectual capital statement: describing and prescribing knowledge management strategies». Journal of Intellectual Capital, Vol. 2, No. 4, pp. 735-762.

61. Peterson R. (2004). «A call for testing our assumptions». Journal of Management Inquiry, Vol. 13, No. 3, pp. 192-202.

62. Pfeffer J. (1997). «Pitfalls on the road to measurement: the dangerous liaison of human resources with the ideas of accounting and finance». Human Resource Management, Vol. 36, No. 3, pp. 357-365.

63. Ployhart R., Moliterno T. (2011). «Emergence of the human capital resource: a multilevel model». Academy of Management Review, Vol. 36, No. 1, pp. 127-150.

64. Rimmel G., Nielsen C., Yosano T. (2009). «Intellectual capital disclosures in Japanese IPO prospectuses». Journal of Human Resource Costing & Accounting, Vol. 13, No. 4, pp. 316-337.

65. Roslender R. (1997). «Accounting for the worth of employees: is the discipline finally ready to respond to the challenge?» Journal of Human Resource Costing & Accounting, Vol. 2, No. 1, pp. 9-26.

66. Roslender R. (2009). «So tell me again... just why would you want to account for people?» Journal of Human Resource Costing & Accounting, Vol. 13, No. 2, pp. 143-153.

67. Roslender R. (2009). «The prospects for satisfactorily measuring and reporting intangibles: time to embrace a new model of (ac) counting?» Journal of Human Resource Costing & Accounting, Vol. 13, No. 4, pp. 338-359.

68. Roslender R., Dyson J.R. (1992). «Accounting for the worth of employees: a new look at an old problem». British Accounting Review, Vol. 24, pp. 311-329.

69. Roslender R., Stevenson J. (2009). «Accounting for people: a real step forward or more a case of wishing and hoping». Critical Perspectives on Accounting, Vol. 20, No. 7, pp. 855-869.

70. Rynes S. (2004). «Where do we go from here? Imagining new roles for human resources». Journal of Management Inquiry, Vol. 13, No. 3, pp. 203-213.

71. Samudhram A., Sivalingam G., Shanmugam B. (2010). «Non-disclosure of human capital-based information: theoretical perspectives». Journal of Human Resource Costing & Accounting, Vol. 14, No. 2, pp. 106-128.

72. Seetharaman A., Sreenivasan J., Sudha R., Yee T.Y. (2006). «Managing impairment of goodwill». Journal of Intellectual Capital, Vol. 7, No. 3, pp. 338-353.

73. Sundararajan V. (1995). Accounting for Goodwill. Rollins College, Winter Park, FL.

74. Tollington T., El-Tawy N. (2010). «Exploring the HRM / accounting interface on human assets: the case for artefact-based asset recognition criteria». Journal of Human Resource Costing & Accounting, Vol. 14, No. 1, pp. 28-47.

75. Toulson P.K., Dewe P. (2006). «HR accounting as a management tool». Human Resource Management Journal, Vol. 14, No. 2, pp. 75-90.

76. Verma S., Dewe P. (2008). «Valuing human resources: perceptions and practices in UK organisations». Journal of Human Resource Costing & Accounting, Vol. 12, No. 2, pp. 102-123.

77. Welbourne T.M. (2011). «Editor-in-chief's note: forget about being «At the Table» and get out into the jungle». Human Resource Management, Vol. 50, No. 2, pp. 167-169.

78. Watts R., Zimmerman J. (1986). Positive Accounting Research. Prentice-Hall, Englewood Cliffs, NJ.

79. Whiting R.H., Miller J.C. (2008). «Voluntary disclosure of intellectual capital in New Zealand annual reports and the «hidden value». Journal of Human Resource Costing & Accounting, Vol. 12, No. 1, pp. 26-50.

80. Youndt M.A., Subramaniam M., Snell S.A. (2004). «Intellectual capital profiles: an examination of investments and returns». Journal of Management Studies, Vol. 41, No. 2, pp. 335-361.