Statement of Human Resources, 1994
Journal of Human Resource Costing & Accounting
ISSN: 1401-338X
Article publication date: 1 January 1996
Abstract
Through this example from Telia (the Swedish National Telecommunicating Company), with about 33,000 employees, the intention is to show how HRA has been practically applied in Sweden. Telia has published an annual Statement of Human Resources since 1990. This statement includes not only a more conventional human resources report, but also a profit and loss account visualising different human resource costs and a balance sheet including investments in human resources. Except for the balance sheet, it is a typical application of HRA in Sweden. Many of the key ratios are visualised with graphs which are excluded in the following text.
Citation
AB, T. (1996), "Statement of Human Resources, 1994", Journal of Human Resource Costing & Accounting, Vol. 1 No. 1, pp. 99-116. https://doi.org/10.1108/eb029025
Publisher
:MCB UP Ltd
Copyright © 1996, MCB UP Limited