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A human resource accounting transmission: shifting from failure to a future

A human resource accounting transmission: shifting from failure to a future Purpose – This paper seeks to present the positions and conclusions of scholars to support a proposition that the asset approach to human resource accounting has failed. Design/methodology/approach – Reviews the history of human asset accounting. Findings – The paper offers an alternative “liability approach” to account for and report human resources. Originality/value – The paper provides an argument and rationale to demonstrate that a liability paradigm would be compatible with normal accounting and reporting procedures. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Human Resource Costing & Accounting Emerald Publishing

A human resource accounting transmission: shifting from failure to a future

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Publisher
Emerald Publishing
Copyright
Copyright © 2005 Emerald Group Publishing Limited. All rights reserved.
ISSN
1401-338X
DOI
10.1108/14013380510636694
Publisher site
See Article on Publisher Site

Abstract

Purpose – This paper seeks to present the positions and conclusions of scholars to support a proposition that the asset approach to human resource accounting has failed. Design/methodology/approach – Reviews the history of human asset accounting. Findings – The paper offers an alternative “liability approach” to account for and report human resources. Originality/value – The paper provides an argument and rationale to demonstrate that a liability paradigm would be compatible with normal accounting and reporting procedures.

Journal

Journal of Human Resource Costing & AccountingEmerald Publishing

Published: Jan 1, 2005

Keywords: Human resource management; Accounting history; Financial reporting; Liabilities

References