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Employee Artefacts on the Balance Sheet Model Illustration and Implications

Employee Artefacts on the Balance Sheet Model Illustration and Implications If we cannot explain goodwill and potential goodwill in asset terms, they do not make sense. A partial explanation can be found in human assets or employee artefacts. A balance sheet model including employee artefacts is illustrated, and the consequences on the balance sheet and related financial key ratios are substantial. The inclusion of employee artefacts on the balance sheet 1 seems to make sense, 2 but it is still unclear if the inclusion will make organizations better. Even though the development of the balance sheet model is done in accordance with generally accepted accounting principles, it seems to 3 challenge the elite social order in organizations. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Human Resource Costing & Accounting Emerald Publishing

Employee Artefacts on the Balance Sheet Model Illustration and Implications

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References (13)

Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1401-338X
DOI
10.1108/eb029034
Publisher site
See Article on Publisher Site

Abstract

If we cannot explain goodwill and potential goodwill in asset terms, they do not make sense. A partial explanation can be found in human assets or employee artefacts. A balance sheet model including employee artefacts is illustrated, and the consequences on the balance sheet and related financial key ratios are substantial. The inclusion of employee artefacts on the balance sheet 1 seems to make sense, 2 but it is still unclear if the inclusion will make organizations better. Even though the development of the balance sheet model is done in accordance with generally accepted accounting principles, it seems to 3 challenge the elite social order in organizations.

Journal

Journal of Human Resource Costing & AccountingEmerald Publishing

Published: Jan 1, 1997

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