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The communication of human accounts: examining models of sensegiving

Bino Catasús (School of Business, Stockholm University, Stockholm, Sweden)
Maria Mårtensson (Mälardalen University, Västerås, Sweden)
Matti Skoog (School of Business, Stockholm University, Stockholm, Sweden)

Journal of Human Resource Costing & Accounting

ISSN: 1401-338X

Article publication date: 26 June 2009




The purpose of the paper is to reflect on how sensegiving cues are encapsulated in models of reporting for human resources. This has been by investigating elements, arguments and formats of the models.


This paper focuses on the three discourses of human resource reporting that Jan‐Erik Gröjer is a part of. This paper is an appreciation of the importance of Jan‐Erik's work in the field of human resource communication as well as an illustration of how ideas and models changes over time.


The paper concludes that: there is no coherent idea of how sensegiving should be made in order to affect the sensemaking processes of human resources, the models emanate from different forms of critiques and the sensegiving cues change accordingly, and accounting for human resources has an ethical dimension.

Practical implications

The choice of model for reporting on human resources affects not only the content of the human resource report (the what and how question), but also affected by which arguments are considered as most efficient in the sensegiving process..


The paper contributes to the understanding of how sensemaking is dependent on which sensegiving cues bring forward in the accounts of human accounts.



Catasús, B., Mårtensson, M. and Skoog, M. (2009), "The communication of human accounts: examining models of sensegiving", Journal of Human Resource Costing & Accounting, Vol. 13 No. 2, pp. 163-179.



Emerald Group Publishing Limited

Copyright © 2009, Emerald Group Publishing Limited

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