Work

Human resource accounting: a historical perspective and future implications

Year: 2002

Type: article

Abstract: The purpose of this paper is to provide an overview and history of human resource accounting (HRA) with the objective of promoting both continued academic research and organizational applications. The history of HRA illustrates how academic research can generate improvement in management systems. The paper defines HRA and suggests implications of measuring human capital for financial reporting and managerial uses. Recent Swedish‐based HRA applications with respect to measuring human assets and intellectual capital, including the Skandia Navigator, illustrate how intellectual history and developments in business schools can influence business history.

Source: Management Decision

DOI: 10.1108/00251740210452818

Authors: Eric G. Flamholtz, Maria L. Bullen, Wei Hua

Institutions: University of California, Los Angeles, Georgia State University

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W2014957728

FWCI: 2.584

Cites: 23

Cited by: 127

Related to: 10