Conflicting conceptualizations of human resource accounting

Journal article

Steen, Adam, Welch, Denice and McCormack, Darcy. (2011). Conflicting conceptualizations of human resource accounting. Journal of Human Resource Costing and Accounting. 15(4), pp. 299 - 312. https://doi.org/10.1108/14013381111197234

Authors	Steen, Adam, Welch, Denice and McCormack, Darcy
Abstract	Purpose: The purpose of this paper is to examine the differing perceptions or conceptualizations that have contributed to prevailing views held by accountants on the measurement and reporting of human resources. Design/methodology/approach: The study provides an analysis of extant literature and presents a theoretical framework on the relationship between HR, intellectual capital and goodwill. Findings: The lack of traction in the progress of accounting for people is due to several factors including tension between employees and management, the demands of internal and external stakeholders, and the historic roots of accounting for labour. Research limitations/implications: The paper provides suggestions as to how the debate regarding the valuing and reporting of human resources may be rekindled. Originality/value: This study highlights the historical context for the lack of traction in the area of accounting for people, and the relatively recent development of the Intellectual Capital Statement as a partial but positive development in the area.
Year	2011
Journal	Journal of Human Resource Costing and Accounting
Journal citation	15 (4), pp. 299 - 312
Publisher	Emerald Publishing Limited
ISSN	1401-338X
Digital Object Identifier (DOI)	https://doi.org/10.1108/14013381111197234
Page range	299 - 312
Research Group	Peter Faber Business School
Publisher's version	File Access Level Controlled
Place of publication	United Kingdom

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