TY  - JOUR
AB  - Human resource accounting is concerned with the identification and measurement of data relating to the organisation's human resources and the communication of such relevant information to interested parties. Our objectives in this article are firstly to familiarise both financial and non‐financial managers with the techniques of accounting for human resources, and secondly to summarise the advantages and disadvantages of this additional financial reporting activity. The wide range of human resource valuations yielded by different accounting procedures is demonstrated in a research application of human resource valuation to the staff of Liverpool F.C. Ltd.
VL  - 2
IS  - 1
SN  - 0307-4358
DO  - 10.1108/eb013373
UR  - https://doi.org/10.1108/eb013373
AU  - Trussell P.
AU  - Dobbins R.
PY  - 1976
Y1  - 1976/01/01
TI  - Human Resource Accounting
T2  - Managerial Finance
PB  - MCB UP Ltd
SP  - 60
EP  - 72
Y2  - 2024/09/19
ER  -