The Moving Frontiers of Personnel Management: Human Resource Management or Human Resource Accounting?

Abstract

The relationship between human resource accounting and human resource management is examined. Can HRA be used by personnel specialists to enhance the importance of the HRM function? Should this opportunity be grasped by such specialists, actively engaging in the development of systems of HRA within their organisations? Or is HRA the vehicle which may bring forward the take over of HRM by the accountancy profession?

Citation

Dawson, C. (1989), "The Moving Frontiers of Personnel Management: Human Resource Management or Human Resource Accounting?", Personnel Review, Vol. 18 No. 3, pp. 3-12. https://doi.org/10.1108/00483488910133323