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Conflicting conceptualizations of human resource accounting

Conflicting conceptualizations of human resource accounting 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Human Resource Costing & Accounting Emerald Publishing

Conflicting conceptualizations of human resource accounting

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References (86)

Publisher
Emerald Publishing
Copyright
Copyright © 2011 Emerald Group Publishing Limited. All rights reserved.
ISSN
1401-338X
DOI
10.1108/14013381111197234
Publisher site
See Article on Publisher Site

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.

Journal

Journal of Human Resource Costing & AccountingEmerald Publishing

Published: Nov 1, 2011

Keywords: Human resource costing; Human resource accounting; Human resources; Human capital; Intellectual capital; Goodwill

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