A Further Comment on human resource accounting
Abstract
In a critical article in the last issue of Personnel Review the two major approaches to Human Resource Accounting (HRA) were examined and the salient criticisms arrayed. The present short comment seeks to amplify further some of these debates and to enlarge the compass of the concept. Two further approaches will be examined briefly; that of competitive bidding as a means of human valuation, and systems simulation as a means of operationalizing a conceptual framework which involves HRA.
Citation
Cannon, J.A. (1974), "A Further Comment on human resource accounting", Personnel Review, Vol. 3 No. 4, pp. 38-42. https://doi.org/10.1108/eb055267
Publisher
:MCB UP Ltd
Copyright © 1974, MCB UP Limited