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The makings of a statement: accounting for employee health

The makings of a statement: accounting for employee health Purpose – The purpose of this paper is to explore how the idea of health statements is constructed and on what assumptions it rests. Design/methodology/approach – Published health statements from the Swedish municipality of Umeå are analysed in terms of the rhetoric of the arguments that are presented. This is done in order to identify the assumptions the arguments rest on. Findings – Although no empirical proof is provided, the arguments presented in the health statements of Umeå municipality follow a logic that goes from success factors to good results via employee health and satisfaction as a proxy of internal quality of work that in turn is assumed to create good quality of service. The construction of that logic is concomitantly the production and reproduction of a moral system of values that rest on the ambiguousness and implicitness. Originality/value – A discussion about the assumptions expressed in Umeå municipality's health statements, how they are constructed to make the management accounting of employee health work and the construction of morals that is implicit in that system. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Human Resource Costing & Accounting Emerald Publishing

The makings of a statement: accounting for employee health

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Publisher
Emerald Publishing
Copyright
Copyright © 2010 Emerald Group Publishing Limited. All rights reserved.
ISSN
1401-338X
DOI
10.1108/14013381011105966
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to explore how the idea of health statements is constructed and on what assumptions it rests. Design/methodology/approach – Published health statements from the Swedish municipality of Umeå are analysed in terms of the rhetoric of the arguments that are presented. This is done in order to identify the assumptions the arguments rest on. Findings – Although no empirical proof is provided, the arguments presented in the health statements of Umeå municipality follow a logic that goes from success factors to good results via employee health and satisfaction as a proxy of internal quality of work that in turn is assumed to create good quality of service. The construction of that logic is concomitantly the production and reproduction of a moral system of values that rest on the ambiguousness and implicitness. Originality/value – A discussion about the assumptions expressed in Umeå municipality's health statements, how they are constructed to make the management accounting of employee health work and the construction of morals that is implicit in that system.

Journal

Journal of Human Resource Costing & AccountingEmerald Publishing

Published: Nov 2, 2010

Keywords: Management accounting; Intellectual capital; Sweden; Balanced scorecard; Employees; Personal health

References