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Measuring Personnel through Human Resources Accounting Reports A Procedure for Management of Learning. The Hospital Sector in Northwest Stockholm

Measuring Personnel through Human Resources Accounting Reports A Procedure for Management of... In the beginning of 1990s preparations were underway in Sweden to enact a law aimed at making accounting on personnel in the annual reports compulsory. An official investigation resulted in a special report on how to design and report on it. The expectations and the discussions that followed resulted in considerable voluntary implementation of personnel economics reports or human resources accounting reports HRA reports in companies and municipalities. Preparations were made through education and training to acquaint people with the new procedure of reporting on personnel. The present article gives a description of one the most frequently used models of accounting on personnel elaborated during the 1990s in Sweden. In this article the experiences from a training programme with the aim of implementing this model for a group of hospital clinics, The Hospital Sector in Northwest of Stockholm, are described and analysed. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Human Resource Costing & Accounting Emerald Publishing

Measuring Personnel through Human Resources Accounting Reports A Procedure for Management of Learning. The Hospital Sector in Northwest Stockholm

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References (1)

Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1401-338X
DOI
10.1108/eb029053
Publisher site
See Article on Publisher Site

Abstract

In the beginning of 1990s preparations were underway in Sweden to enact a law aimed at making accounting on personnel in the annual reports compulsory. An official investigation resulted in a special report on how to design and report on it. The expectations and the discussions that followed resulted in considerable voluntary implementation of personnel economics reports or human resources accounting reports HRA reports in companies and municipalities. Preparations were made through education and training to acquaint people with the new procedure of reporting on personnel. The present article gives a description of one the most frequently used models of accounting on personnel elaborated during the 1990s in Sweden. In this article the experiences from a training programme with the aim of implementing this model for a group of hospital clinics, The Hospital Sector in Northwest of Stockholm, are described and analysed.

Journal

Journal of Human Resource Costing & AccountingEmerald Publishing

Published: Jan 1, 1999

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