Small state, big impact

The Professional Certificate in Sustainable value of the Rhode Island Society of Certified Public Accountants (CPAs)

Dr Michael Kraten explores how Certified Professional Accountants are adopting the Valuing your Talent in their work to understand human capital through their work in their organisations.

Accounting for employee health and well-being

Professor Robin Roslender and Edward Houghton explore how human capital measurement can be used to understand and improve employee health and well-being.

People and the creation of value

In this thought piece Eugene Burke considers the challenge organisations face in understanding leadership and value creation, and the role of HR analytics in measuring the potential of the workforce. Eugene explores how people data is now being used to change how leaders drive value creation in their organisation, and how increased amounts of data will play an influential role in describing the organisation to its many stakeholders. Ultimately the article argues for greater understanding of people data and how it describes value creation in the organisation.

Reporting human capital

In this thought piece Professor Chris Higson explores the opportunities and challenges accountants face when attempting to measure and value human capital. In his thought piece Professor Higson argues for the development of a business scorecard to help understand human capital in different settings; and explores the difficulty of placing human capital on the balance sheet. Finally, the case study looks at the difficulty of voluntary disclosure of human capital data, and the issues which prevent organisations from sharing potentially bad news to their stakeholders.