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The authors used document analysis and interviews to help understand the training phenomenon from a company's point of view. This meant knowing of motivations, training programme curricula, training practices and expected benefits of training.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>The paper identifies and defines two situations concerning a firm's investment in human capital training: one, where no asset (value) is generated; and the other, where the accounting definition of an asset, requiring value generation, is satisfied.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Research limitations\/implications<\/jats:title><jats:p>Case studies possess the strength of specific instance detail and interpretation, and the ostensible weakness of interpretation of a small sample. But such research can provide for a reframing of conceptual perspectives. They can stimulate additional efforts to improve accounting and financial reporting.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Practical implications<\/jats:title><jats:p>A guideline system for firm investment in training was developed. This system allows different accounting treatments of a firm's investment in training activity. It proceeds on the basis of perceptions of whether training activity undertaken by a firm generates, or does not generate, value.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>This paper provides a much\u2010needed case\u2010based empirical analysis of accounting and human capital arguments, and asset recognition arguments. It clarifies the situations in which an asset should be regarded as being generated by training expenditure.<\/jats:p><\/jats:sec>","DOI":"10.1108\/14013380710843791","type":"journal-article","created":{"date-parts":[[2007,11,24]],"date-time":"2007-11-24T07:03:07Z","timestamp":1195887787000},"page":"229-250","source":"Crossref","is-referenced-by-count":4,"title":["Accounting for firms' training programs: an exploratory study"],"prefix":"10.1108","volume":"11","author":[{"given":"Filomena","family":"Antunes Br\u00e1s","sequence":"first","affiliation":[]},{"given":"L\u00facia","family":"Lima Rodrigues","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2022021820134643700_b1","unstructured":"Adams, C., Hoque, Z. and McNicholas, P. (2006), \u201cCase studies and action research\u201d, in Hoque, Z. 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