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 nonā€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 -