Search
  Advanced Search
 
Journal search
Journal cover: Journal of Human Resource Costing & Accounting

Journal of Human Resource Costing & Accounting

ISSN: 1401-338X
This journal ceased publication in 2012

Online from: 1996

Subject Area: Accounting and Finance

Content: Latest Issue | icon: RSS Latest Issue RSS | Previous Issues

 

Previous article.Icon: Print.Table of Contents.Next article.Icon: .

Conflicting conceptualizations of human resource accounting


Document Information:
Title:Conflicting conceptualizations of human resource accounting
Author(s):Adam Steen, (Australian Catholic University, Melbourne, Australia), Denice Welch, (Melbourne Business School, Melbourne, Australia), Darcy McCormack, (Australian Catholic University, Melbourne, Australia)
Citation:Adam Steen, Denice Welch, Darcy McCormack, (2011) "Conflicting conceptualizations of human resource accounting", Journal of Human Resource Costing & Accounting, Vol. 15 Iss: 4, pp.299 - 312
Keywords:Goodwill, Human capital, Human resource accounting, Human resource costing, Human resources, Intellectual capital
Article type:Conceptual paper
DOI:10.1108/14013381111197234 (Permanent URL)
Publisher:Emerald Group Publishing Limited
Acknowledgements:The authors wish to acknowledge and thank Emeritus Professor Max Aiken of La Trobe University for his insightful comments on an earlier version of this paper.
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.



Fulltext Options:

Login

Login

Existing customers: login
to access this document

Login


- Forgot password?
- Athens/Institutional login

Purchase

Purchase

Downloadable; Printable; Owned
HTML, PDF (101kb)

Due to our platform migration, pay-per-view is temporarily unavailable.

To purchase this item please login or register.

Login


- Forgot password?

Recommend to your librarian

Complete and print this form to request this document from your librarian


Marked list


Bookmark & share

Reprints & permissions