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
AuthorsSteen, 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.

Year2011
JournalJournal of Human Resource Costing and Accounting
Journal citation15 (4), pp. 299 - 312
PublisherEmerald Publishing Limited
ISSN1401-338X
Digital Object Identifier (DOI)https://doi.org/10.1108/14013381111197234
Page range299 - 312
Research GroupPeter Faber Business School
Place of publicationUnited Kingdom
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