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
Publisher's version
File Access Level
Controlled
Place of publicationUnited Kingdom
Permalink -

https://acuresearchbank.acu.edu.au/item/851x2/conflicting-conceptualizations-of-human-resource-accounting

Log in to edit

Restricted files

Publisher's version

  • 109
    total views
  • 0
    total downloads
  • 1
    views this month
  • 0
    downloads this month
These values are for the period from 19th October 2020, when this repository was created.

Export as

Related outputs

Causes and consequences of transfer pricing conflict : Evidence from the service sector
Terzioglu, Bulend and Steen, Adam. (2014). Causes and consequences of transfer pricing conflict : Evidence from the service sector. Journal of Accounting, Business & Management. 21(1), pp. 27 - 42.
Who are you calling 'dirty'? Actors' and observers' perceptions of dirty work and implications for taint management
Rayner, Charlotte, Djarkovic, Nikola and McCormack, Darcy. (2014). Who are you calling 'dirty'? Actors' and observers' perceptions of dirty work and implications for taint management. International Journal of Work Organisation and Emotion. 6(2), pp. 209 - 222. https://doi.org/10.1504/IJWOE.2014.060931
Workplace bullying: The experiences of building and construction apprentices
McCormack, Darcy, Djurkovic, Nikola and Casimir, Gian. (2013). Workplace bullying: The experiences of building and construction apprentices. Asia Pacific Journal of Human Resources. 51(4), pp. 406 - 420. https://doi.org/10.1111/1744-7941.12014
Employee perceptions of workplace bullying and their implications
Rooyen, Judy and McCormack, Darcy. (2013). Employee perceptions of workplace bullying and their implications. International Journal of Workplace Health Management. 6(2), pp. 92 - 103. https://doi.org/10.1108/IJWHM-05-2012-0013
Psychosomatic model of workplace bullying: Australian and Ugandan schoolteachers
Casimir, Gian, McCormack, Darcy, Djurkovic, Nikola and Nsubuga-Kyobe, Apollo. (2012). Psychosomatic model of workplace bullying: Australian and Ugandan schoolteachers. Employee Relations. 34(4), pp. 411 - 428. https://doi.org/10.1108/01425451211236841
The workplace experiences of apprentices and trainees: An interview study
McCormack, Darcy, Djurkovic, Nikola and Casimir, Gian. (2012). The workplace experiences of apprentices and trainees: An interview study. Global Business & Economics Anthology. 1, pp. 227 - 233.
The bullying of apprentices and trainees in the workplace :a review of the literature
McCormack, Darcy, Djurkovic, Nikola, Casimir, Gian and Choy, Jerome. (2011). The bullying of apprentices and trainees in the workplace :a review of the literature.
Sowing the seeds of transfer pricing conflict
Terzioglu, Bulend and Steen, Adam. (2011). Sowing the seeds of transfer pricing conflict. Proceedings of the 9th annual conference on business: accounting, finance, management and marketing. Greece: Athens Institute for Education and Research. pp. 17 - 33
The taxation of off-market tender buybacks and the effects on shareholder behaviour
Kendall, Keith and Steen, Adam. (2010). The taxation of off-market tender buybacks and the effects on shareholder behaviour. New Zealand Journal of Taxation Law and Policy. 16(4), pp. 417 - 432.
Lay Representations of Negative Workplace Behaviour and Their Implications for Psychological Health, Safety and Well-Being
McCormack, Darcy James and Rooyen, Judy Van. (2010). Lay Representations of Negative Workplace Behaviour and Their Implications for Psychological Health, Safety and Well-Being. United Kingdom: University of Glamorgan. pp. 188 - 200
Leader-member exchange and participative decision-making: The perspectives of managers and subordinates
Choy, Jerome, McCormack, Darcy and Djurkovic, Nikola. (2010). Leader-member exchange and participative decision-making: The perspectives of managers and subordinates. Global Business & Economics Anthology. 11(1), pp. 271 - 282.
The Role of Gender in Workplace Bullying :An Exploratory Study
Casimir, Gian, McCormack, Darcy James and Djurkovic, Nikola. (2010). The Role of Gender in Workplace Bullying :An Exploratory Study. United Kingdom: University of Glamorgan. pp. 179 - 187
International staff transfers :a fresh look at a perrenial issue
Welch, Denice and Steen, Adam. (2010). International staff transfers :a fresh look at a perrenial issue. In S Gray and Welch, C. (Ed.). Australia: Academy of International Business. pp. 1 - 23
The Effect Of New Public Management on Participative Decison-Making in A Public Sector Organisation
Choy, Jerome, McCormack, Darcy and Djurkovic, Nikola. (2010). The Effect Of New Public Management on Participative Decison-Making in A Public Sector Organisation. Australia: Australian and New Zealand Academy of Management. pp. 1 - 15
All pain, little gain? Reframing the value of international assignments
Welch, Denice, Steen, Adam and Tahvanainen, Marja. (2009). All pain, little gain? Reframing the value of international assignments. International Journal of Human Resource Management. 20(6), pp. 1327 - 1343. https://doi.org/10.1080/09585190902909855
Lay representations of occupational health and safety and their implications for human resource management
Rooyen, Judy and McCormack, Darcy. (2009). Lay representations of occupational health and safety and their implications for human resource management. Annual London Conference on Money, Economy and Management. Australia: World Business Institute.
Dirty Work and the HR Profession
Raynor, Charlotte, Djarkovic, Nikola and McCormack, Darcy. (2009). Dirty Work and the HR Profession. Melbourne, Australia: Australian and New Zealand Academy of Management. pp. 1 - 14
Workplace bullying and intention to leave among schoolteachers in China: The mediating effect of affective commitment
McCormack, Darcy James, Casimir, Gian, Djurkovic, Nikola and Yang, Li. (2009). Workplace bullying and intention to leave among schoolteachers in China: The mediating effect of affective commitment. Journal of Applied Social Psychology. 39(9), pp. 2106 - 2127. https://doi.org/10.1111/j.1559-1816.2009.00518.x
Risk management in corporate governance: A review and proposal
Steen, Adam, Brown, Ian and Foreman, Julie. (2009). Risk management in corporate governance: A review and proposal. Corporate Governance: an international review. 17(5), pp. 546 - 558. https://doi.org/10.1111/j.1467-8683.2009.00763.x
Of money, motives and mobility: The contentious value of international assignments
Steen, Adam, Welch, Denice and Tahvanainen, Marja. (2009). Of money, motives and mobility: The contentious value of international assignments. Resources, Efficiency and Globalisation. Glasgow, Scotland: Academy of International Business. pp. 1 - 26
Peter and Goliath: The takeover of Peter Lehmann wines
Steen, Adam and Turpie, Keith. (2008). Peter and Goliath: The takeover of Peter Lehmann wines. Management Case Study Journal. 8(2), pp. 186 - 200.
Countering workplace bullying: The role of perceived organisational support
Djurkovic, Nikola, McCormack, Darcy James and Casimir, Gian. (2008). Countering workplace bullying: The role of perceived organisational support. Human Resource Management Journal. 18(4), pp. 405 - 422.
Off-market tender buybacks not driven by tax benefits
Kendall, Keith, Steen, Adam, Turpie, Keith and Ozolins, John. (2008). Off-market tender buybacks not driven by tax benefits. JASSA. 3, pp. 11 - 15.
Off-market tender buybacks not driven by tax benefits
Kendall, Keith, Steen, Adam, Turpie, Keith and Ozolins, John. (2008). Off-market tender buybacks not driven by tax benefits. JASSA. 3, pp. 11 - 15.
Peter and Goliath: The Takeover of Peter Lehmann Wines
Steen, Adam and Turpie, Keith. (2008). Peter and Goliath: The Takeover of Peter Lehmann Wines. Management Case Study Journal. 8(2), pp. 186 - 200.
Victims, hooligans and cash-cows: Media representations of the international backpacker in Australia
Peel, Victoria and Steen, Adam. (2007). Victims, hooligans and cash-cows: Media representations of the international backpacker in Australia. Tourism Management: research, policies, practice. 28(4), pp. 1057 - 1067. https://doi.org/10.1016/j.tourman.2006.08.012
Load and academic attainment in two business schools
Donnelly, M, McCormack, Darcy and Rimmer, Russell. (2007). Load and academic attainment in two business schools. Assessment and Evaluation in Higher Education. 32(6), pp. 613 - 630. https://doi.org/10.1080/02602930601116979
Victims, hooligans and cash-cows: media representations of the international backpacker in Australia
Peel, Victoria and Steen, Adam. (2007). Victims, hooligans and cash-cows: media representations of the international backpacker in Australia. Tourism Management: research, policies, practice. 28(4), pp. 1057 - 1067. https://doi.org/10.1016/j.tourman.2006.08.012
Dancing with giants: Acquisition and survival of the family firm
Steen, Adam and Welch, Lawrence. (2006). Dancing with giants: Acquisition and survival of the family firm. Family Business Review. 19(4), pp. 289 - 300. https://doi.org/10.1111/j.1741-6248.2006.00076.x
Affective commitment as a mediator of the effects of workplace bullying on intention to leave: A study of schoolteachers in China
McCormack, Darcy. (2006). Affective commitment as a mediator of the effects of workplace bullying on intention to leave: A study of schoolteachers in China. Biennial Conference of the Academy of World Business, Marketing and Management Development. Australia: Academy of World Business. pp. 339 - 347
The concurrent effects of workplace bullying, satisfaction with supervisor, and satisfaction with co-workers on affective commitment amongst schoolteachers in China
McCormack, Darcy, Casimir, Gian, Djurkovic, Nikola and Yang, Li. (2006). The concurrent effects of workplace bullying, satisfaction with supervisor, and satisfaction with co-workers on affective commitment amongst schoolteachers in China. International Journal of Conflict Management. 17(4), pp. 316 - 331. https://doi.org/10.1108/10444060610749473
Changing conditions in the Hong Kong new issues market
Carey, Peter and Steen, Adam. (2006). Changing conditions in the Hong Kong new issues market. Pacific-Basin Finance Journal. 14(5), pp. 484 - 500. https://doi.org/10.1016/j.pacfin.2006.02.003
Perceived organisational support as a moderator of the effects of workplace bullying on intention to leave
Djurkovic, Nikola, McCormack, Darcy and Casimir, Gian. (2006). Perceived organisational support as a moderator of the effects of workplace bullying on intention to leave. Perth, Australia: The Academy of World Business, Marketing and Management Development,. pp. 1269 - 1273
Dancing with giants: acquisition and survival of the family firm
Steen, Adam and Welch, Lawrence. (2006). Dancing with giants: acquisition and survival of the family firm. Family Business Review. 19(4), pp. 289 - 300. https://doi.org/10.1111/j.1741-6248.2006.00076.x
Attainment among undergraduate entrants to business schools in two nations
McCormack, Darcy, Donnelly, M and Rimmer, Russell. (2006). Attainment among undergraduate entrants to business schools in two nations. British Academy of Management (BAM) Conference. United Kingdom: British Academy of Management.
The concurrent effects of workplace bullying, satisfaction with supervisor, and satisfaction with co-workers on affective commitment amongst schoolteachers in China
McCormack, Darcy, Casimir, Gian, Djurkovic, Nikola and Yang, Li. (2006). The concurrent effects of workplace bullying, satisfaction with supervisor, and satisfaction with co-workers on affective commitment amongst schoolteachers in China. International Journal of Conflict Management. 17(4), pp. 316 - 331. https://doi.org/10.1108/10444060610749473
Neuroticism and the psychosomatic model of workplace bullying
Djurkovic, Nikola, McCormack, Darcy and Casimir, Gian. (2006). Neuroticism and the psychosomatic model of workplace bullying. Journal of Managerial Psychology. 21(2), pp. 73 - 88. https://doi.org/10.1108/02683940610643224
Changing conditions in the Hong Kong new issues market
Carey, Peter and Steen, Adam. (2006). Changing conditions in the Hong Kong new issues market. Pacific-Basin Finance Journal. 14(5), pp. 484 - 500. https://doi.org/10.1016/j.pacfin.2006.02.003
The behavioral reactions of victims to different types of workplace bullying
Djurkovic, Nikola, McCormack, Darcy and Casimir, Gian. (2005). The behavioral reactions of victims to different types of workplace bullying. International Journal of Organization Theory and Behavior. 8(4), pp. 439 - 460.
Business students' attainment in two Commonwealth universities
McCormack, Darcy, Donnelly, M and Rimmer, Russell. (2005). Business students' attainment in two Commonwealth universities. International Conference of the Centre for Research in Lifelong Learning. Scotland: Centre for Research in Lifelong Learning. pp. 479 - 488
The behavioral reactions of victims to different types of workplace bullying
Djurkovic, Nikola, McCormack, Darcy and Casimir, Gian. (2005). The behavioral reactions of victims to different types of workplace bullying. International Journal of Organization Theory and Behavior. 8(4), pp. 439 - 460.
Learning environments, fee regimes and academic outcomes among traditional and non-traditional students in two educational systems
Knox, H, McCormack, Darcy and Rimmer, Russell. (2005). Learning environments, fee regimes and academic outcomes among traditional and non-traditional students in two educational systems. European Access Network (EAN) Annual Conference. United Kingdom: European Access Network.
Long-run performance of privatized government monopolies: Australian experience
Steen, Adam and Kendall, Keith. (2004). Long-run performance of privatized government monopolies: Australian experience. Managerial Finance. 30(1), pp. 63 - 74.
Long-run performance of privatized government monopolies: Australian experience
Steen, Adam and Kendall, Keith. (2004). Long-run performance of privatized government monopolies: Australian experience. Managerial Finance. 30(1), pp. 63 - 74.
Revisiting the bubble: Stock price performance of Australian IPOS 1999 - 2001
Steen, Adam and Turpie, Keith. (2004). Revisiting the bubble: Stock price performance of Australian IPOS 1999 - 2001. JASSA.
Revisiting the Bubble: Stock Price Performance of Australian IPOs 1999 - 2001
Steen, Adam and Turpie, Keith. (2004). Revisiting the Bubble: Stock Price Performance of Australian IPOs 1999 - 2001. JASSA.
Underpricing, stock allocation, ownership structure and post-listing liquidity of newly listed firms
Pham, Peter K., Kalev, Petko S. and Steen, Adam. (2003). Underpricing, stock allocation, ownership structure and post-listing liquidity of newly listed firms. Journal of Banking and Finance. 27(5), pp. 919 - 947. https://doi.org/10.1016/S0378-4266(02)00241-8
Underpricing, stock allocation, ownership structure and post-listing liquidity of newly listed firms
Pham, Peter K., Kalev, Petko S. and Steen, Adam. (2003). Underpricing, stock allocation, ownership structure and post-listing liquidity of newly listed firms. Journal of Banking and Finance. 27(5), pp. 919 - 947. https://doi.org/10.1016/S0378-4266(02)00241-8