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Employee Artefacts on the Balance Sheet: Model Illustration and Implications

JAN‐ERIK GRÖJER (STOCKHOLM UNIVERSITY)

Journal of Human Resource Costing & Accounting

ISSN: 1401-338X

Article publication date: 1 January 1997

246

Abstract

If we cannot explain goodwill and potential goodwill in asset terms, they do not make sense. A partial explanation can be found in human assets or employee artefacts. A balance sheet model including employee artefacts is illustrated, and the consequences on the balance sheet and related financial key ratios are substantial. The inclusion of employee artefacts on the balance sheet (1) seems to make sense, (2) but it is still unclear if the inclusion will make organizations “better.” Even though the development of the balance sheet model is done in accordance with generally accepted accounting principles, it seems to (3) challenge the (elite) social order in organizations.

Citation

GRÖJER, J. (1997), "Employee Artefacts on the Balance Sheet: Model Illustration and Implications", Journal of Human Resource Costing & Accounting, Vol. 2 No. 1, pp. 27-53. https://doi.org/10.1108/eb029034

Publisher

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MCB UP Ltd

Copyright © 1997, MCB UP Limited

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