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Human resource accounting: a historical perspective and future implications

Eric G. Flamholtz (The Anderson School, UCLA, Los Angeles, California, USA)
Maria L. Bullen (School of Accountancy, Robinson College of Business, Georgia State University, Atlanta, Georgia, USA)
Wei Hua (The Anderson School, UCLA, Los Angeles, California, USA)

Management Decision

ISSN: 0025-1747

Article publication date: 1 December 2002

9687

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.

Keywords

Citation

Flamholtz, E.G., Bullen, M.L. and Hua, W. (2002), "Human resource accounting: a historical perspective and future implications", Management Decision, Vol. 40 No. 10, pp. 947-954. https://doi.org/10.1108/00251740210452818

Publisher

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MCB UP Ltd

Copyright © 2002, MCB UP Limited

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