Journal of Human Resource Costing & Accounting: Volume 1 Issue 1

Category:

Accounting and Finance

Table of contents

Measuring Human Resource Value: An Analysis Based on the Hotel Industry

ANGELA MAHER

The importance and value of employees in service industries has been recognised by senior executives for many decades and they are aware that the service provided by human…

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1287

The Cost of Downsizing in an Enterprise with Job Security

HUNTER MABON

This paper comprises a theoretical study of factors influencing the utility of organisational downsizing. Companies downsize in order to adapt to lower demand or as a…

Human Resource Accounting — Whim or Wisdom?

GEOFF TURNER

Since accounting for an enterprise's human resources was first discussed more than thirty years ago, it has encountered two main barriers to entry into mainstream…

Football Players as Human Assets. Measurement as the Critical Factor in Asset Recognition: A Case Study Investigation

STEPHEN MORROW

This paper considers whether the prospective services provided by a football player on behalf of the club holding his registration can be recognised as an accounting…

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2305

Statement of Human Resources, 1994

TELIA AB

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…

The Usefulness of Human Resource Costing and Accounting

ULF JOHANSON, MARIANNE NILSON

Human resource costing and accounting (HRCA) has been the subject of much model construction but there has been little research as to how these models are utilised in…

ISSN:

1401-338X

Online date, start – end:

1996 – 2012

Copyright Holder:

Emerald Publishing Limited