Autori
Cisi, Maurizio
Corazza, Laura
Alice Centrone, Francesca

Titolo
Does the Integrated Reporting's definition of human capital fit with the HR manager's perspective?
Periodico
Financial reporting
Anno: 2020 - Fascicolo: 2 - Pagina iniziale: 5 - Pagina finale: 32

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 ex-ist, quite ambiguous and not unique. This fuzziness is impacting, in turn, the busi-ness practice. This study is grounded on the concept of HC, as defined by the Inte-grated 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 in-clusivity of the definition of HC, as well as, its practical suitability, recurring to a theoretical framework called dialogic-polylogic accounting. A first exploration of the HC definition from the IR framework has been con-ducted, representing the cause-effect links and some reflections on its semantics. Furthermore, the opinion of a purposive sample of key informants HR managers is explored through a qualitative content analysis on 19 semi-structured interviews. Such key informants have a first-hand knowledge about the community of Italian HR managers, and they have no experience in IR representing the voice of ex-cluded, but potential users. Despite an initial sympathetic reaction, the HC practi-tioners stressed an excessive technical rigidity in IR definition, quite distant from their field experience on HC.



SICI: 2036-671X(2020)2<5:DTIRDO>2.0.ZU;2-K
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=67238&Tipo=Articolo PDF

Esportazione dati in Refworks (solo per utenti abilitati)

Biblioteche ACNP che possiedono il periodico