Current development in human resource costing and accounting: Reality present, researchers absent?

Current development in human resource costing and accounting: Reality present, researchers absent? Human resource costing and accounting (HRCA) is a complex and poorly understood process of accounting. The behavioural impact of HRCA, the many diverging internal forces of an organization, the increasing need of information from the capital market and action from organizations, such as the organization for the economic co-operation and development (OECD) and European commission (EC), are all part of this accounting change process. With Sweden as a starting point, forces stimulating and inhibiting the development of HRCA are discussed. The main conclusion is that the actual state of things (reality) provides more research opportunities today than in the 1970s. But where are the researchers? http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Current development in human resource costing and accounting: Reality present, researchers absent?

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Publisher
Emerald Publishing
Copyright
Copyright © 1998 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513579810231501
Publisher site
See Article on Publisher Site

Abstract

Human resource costing and accounting (HRCA) is a complex and poorly understood process of accounting. The behavioural impact of HRCA, the many diverging internal forces of an organization, the increasing need of information from the capital market and action from organizations, such as the organization for the economic co-operation and development (OECD) and European commission (EC), are all part of this accounting change process. With Sweden as a starting point, forces stimulating and inhibiting the development of HRCA are discussed. The main conclusion is that the actual state of things (reality) provides more research opportunities today than in the 1970s. But where are the researchers?

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Oct 1, 1998

Keywords: Human asset accounting; Intangible assets; Sweden

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