TY  - JOUR
AB  - 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.
VL  - 3
IS  - 4
SN  - 0048-3486
DO  - 10.1108/eb055267
UR  - https://doi.org/10.1108/eb055267
AU  - Cannon James A
PY  - 1974
Y1  - 1974/01/01
TI  - A Further Comment on human resource accounting
T2  - Personnel Review
PB  - MCB UP Ltd
SP  - 38
EP  - 42
Y2  - 2024/04/24
ER  -