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 of Human Resource Costing & Accounting – Emerald Publishing
Published: Jan 1, 2005
Keywords: Human resource management; Accounting history; Financial reporting; Liabilities
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