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Conflicting conceptualizations of human resource accounting
Steen, Adam Welch, Denice McCormack, Darcy
Steen, Adam
Welch, Denice
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.
Keywords
Date
2011
Type
Journal article
Journal
Journal of Human Resource Costing and Accounting
Book
Volume
15
Issue
4
Page Range
299-312
Article Number
ACU Department
Collections
Relation URI
Source URL
Event URL
Open Access Status
License
File Access
Controlled