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So tell me again … just why would you want to account for people?

Article Information:

Title:

So tell me again … just why would you want to account for people?

Author(s):

Robin Roslender

Journal:

Journal of Human Resource Costing & Accounting

Year:

2009

Volume:

13

Issue:

2

Page:

143 - 153


ISSN:

1401-338X


DOI:

10.1108/14013380910968656

Publisher:

Emerald Group Publishing Limited

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Abstract:

Purpose – The paper sets out to identify the key role that Jan-Erik Grojer's work on human resource costing and accounting played in linking initial developments in accounting for people with the more recent advances associated with the emergence of the intellectual capital concept.

Design/methodology/approach – The paper is in the form of an essay that briefly considers the history of approaches to the challenge of accounting for people.

Findings – The recent developments associated with intellectual capital highlight the importance and value of adopting a rather wider conception of accounting for people.

Originality/value – The paper provides a provocative introduction to the topic of accounting for people and as such may be of value to both newcomers to the field and those who are simply intrigued by the idea itself.

Keywords:

Accounting research, Human capital, Human resource accounting


Article Type:

General review


Article URL:

http://www.emeraldinsight.com/10.1108/14013380910968656

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