Human Resource Accounting: A Historical Perspective and Future Implications
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.
Organisational Behaviour and Human Resources
FLAMHOLTZ, Eric; Bullen, Maria; and HUA, Wei.
Human Resource Accounting: A Historical Perspective and Future Implications. (2002). Management Decision. 40, (10), 947-954. Research Collection Lee Kong Chian School Of Business.
Available at: http://ink.library.smu.edu.sg/lkcsb_research/2533