Title

Human Resource Accounting: A Historical Perspective and Future Implications

Publication Type

Journal Article

Publication Date

2002

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.

Discipline

Business

Research Areas

Organisational Behaviour and Human Resources

Publication

Management Decision

Volume

40

Issue

10

First Page

947

Last Page

954

ISSN

0025-1747

Identifier

10.1108/00251740210452818

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