A human resource accounting transmission: shifting from failure to a future

Abstract

Purpose

This paper seeks to present the positions and conclusions of scholars to support a proposition that the asset approach to human resource accounting has failed.

Design/methodology/approach

Reviews the history of human asset accounting.

Findings

The paper offers an alternative “liability approach” to account for and report human resources.

Originality/value

The paper provides an argument and rationale to demonstrate that a liability paradigm would be compatible with normal accounting and reporting procedures.

Citation

Theeke, H.A. (2005), "A human resource accounting transmission: shifting from failure to a future", Journal of Human Resource Costing & Accounting, Vol. 9 No. 1, pp. 40-59. https://doi.org/10.1108/14013380510636694