Human Resource Accounting and the Football League

Abstract

My objectives in this chapter are firstly to familiarise readers with the proposed methods by which human resources can be valued and secondly to summarise the benefits and objections to this concept of accounting. Finally, the significant effect of human resource accounting on annual accounts is demonstrated with regard to Liverpool Football Club.

Citation

Trussell, P. (1976), "Human Resource Accounting and the Football League", Managerial Finance, Vol. 2 No. 3, pp. 256-269. https://doi.org/10.1108/eb013386