Search results

1 – 10 of over 69000
Article
Publication date: 1 February 2004

ERIC G. FLAMHOLTZ, RANGAPRIYA KANNAN‐NARASIMHAN and MARIA L. BULLEN

The Journal of Human Resource Costing and Accounting has achieved critical mass and recognition as a primary place for publishing both scientific and practical applications of…

1554

Abstract

The Journal of Human Resource Costing and Accounting has achieved critical mass and recognition as a primary place for publishing both scientific and practical applications of Human Resource Accounting (HRA). This paper reviews the state of the art of the development of HRA as it has appeared in the JHRCA since its inception. The paper assesses contributions and categorizes them according to studies which (1) underscore the importance of reporting human resource assets on the financial statements, (2) present empirical evidence, case and field studies on the various methods of reporting human resource assets and implementing HRA in various organisations, (3) analyse methods for measuring human resources, (4) demonstrate the use of HRA in human resource management decision‐making, (5) identify bottlenecks to the growth of HRA, (6) identify controversies in the field, and (7) discuss recent developments such as the balanced scorecard. The paper draws conclusions on the state of the HRA and suggests recommendations for future research and development.

Details

Journal of Human Resource Costing & Accounting, vol. 8 no. 2
Type: Research Article
ISSN: 1401-338X

Article
Publication date: 26 June 2009

Robin Roslender

The paper sets out to identify the key role that Jan‐Erik Grojer's work on human resource costing and accounting played in linking initial developments in accounting for people…

3353

Abstract

Purpose

The paper sets out to identify the key role that Jan‐Erik Grojer's work on human resource costing and accounting played in linking initial developments in accounting for people with the more recent advances associated with the emergence of the intellectual capital concept.

Design/methodology/approach

The paper is in the form of an essay that briefly considers the history of approaches to the challenge of accounting for people.

Findings

The recent developments associated with intellectual capital highlight the importance and value of adopting a rather wider conception of accounting for people.

Originality/value

The paper provides a provocative introduction to the topic of accounting for people and as such may be of value to both newcomers to the field and those who are simply intrigued by the idea itself.

Details

Journal of Human Resource Costing & Accounting, vol. 13 no. 2
Type: Research Article
ISSN: 1401-338X

Keywords

Article
Publication date: 1 January 1996

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 accounting…

Abstract

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 accounting. These were: 1. that employees do not qualify as assets and 2. an inability to establish a meaningful system of measurement. In the context of current accounting concepts the first of these barriers is discussed establishing the legitimacy of the paradigm. Acceptable methods of measuring the value of assets are examined concluding that the present value, using added value as a base, is most useful for the majority of enterprises. Accepting that human resources are an asset, consideration should also be given to recognising the associated liabilities. The impact of accounting for human resources is examined by reference to a set of published financial statements. With an ever changing accounting environment, the opportunity to recognise human resource assets and liabilities in the financial statements should be taken.

Details

Journal of Human Resource Costing & Accounting, vol. 1 no. 1
Type: Research Article
ISSN: 1401-338X

Article
Publication date: 1 January 1996

ULF JOHANSON and 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 practical…

Abstract

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 practical decision‐making and implementation. This issue is addressed in three studies covering different aspects of HRCA. The first study shows that decisions are influenced in an experimental situation by HRCA information in such a way that the decisions are made in accordance with the content of the information. In the second study, the stimulating and inhibiting factors of force‐field analysis are used to examine a possible implementation of the methods of HRCA. In the third study, developments some years after a number of managers have come into contact with HRCA are examined. The conclusion is that HRCA has been useful as a basis for decisions or actions concerning human resource decision‐making

Details

Journal of Human Resource Costing & Accounting, vol. 1 no. 1
Type: Research Article
ISSN: 1401-338X

Article
Publication date: 1 January 2005

Herman A. Theeke

This paper seeks to present the positions and conclusions of scholars to support a proposition that the asset approach to human resource accounting has failed.

9738

Abstract

Purpose

This paper seeks to present the positions and conclusions of scholars to support a proposition that the asset approach to human resource accounting has failed.

Design/methodology/approach

Reviews the history of human asset accounting.

Findings

The paper offers an alternative “liability approach” to account for and report human resources.

Originality/value

The paper provides an argument and rationale to demonstrate that a liability paradigm would be compatible with normal accounting and reporting procedures.

Details

Journal of Human Resource Costing & Accounting, vol. 9 no. 1
Type: Research Article
ISSN: 1401-338X

Keywords

Article
Publication date: 26 June 2009

Bino Catasús, Maria Mårtensson and Matti Skoog

The purpose of the paper is to reflect on how sensegiving cues are encapsulated in models of reporting for human resources. This has been by investigating elements, arguments and…

4903

Abstract

Purpose

The purpose of the paper is to reflect on how sensegiving cues are encapsulated in models of reporting for human resources. This has been by investigating elements, arguments and formats of the models.

Design/methodology/approach

This paper focuses on the three discourses of human resource reporting that Jan‐Erik Gröjer is a part of. This paper is an appreciation of the importance of Jan‐Erik's work in the field of human resource communication as well as an illustration of how ideas and models changes over time.

Findings

The paper concludes that: there is no coherent idea of how sensegiving should be made in order to affect the sensemaking processes of human resources, the models emanate from different forms of critiques and the sensegiving cues change accordingly, and accounting for human resources has an ethical dimension.

Practical implications

The choice of model for reporting on human resources affects not only the content of the human resource report (the what and how question), but also affected by which arguments are considered as most efficient in the sensegiving process..

Originality/value

The paper contributes to the understanding of how sensemaking is dependent on which sensegiving cues bring forward in the accounts of human accounts.

Details

Journal of Human Resource Costing & Accounting, vol. 13 no. 2
Type: Research Article
ISSN: 1401-338X

Keywords

Article
Publication date: 1 January 1996

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…

1394

Abstract

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 resources is the key to competitive advantage in the market place. This is particularly true of the hotel industry where employees form an integral part of the “hospitality product”. In labour intensive industries human resources are also costly to develop and maintain and increasing global competition in the 1980s followed by a world‐wide recession in the early 1990s has focused attention more acutely on the effectiveness of investments made in human resources. This had led to the rediscovery of human resource costing and accounting as a means by which organisations can monitor the impact of their employment practices on business performance. This article discusses the findings from research on the human resource accounting practices of hotel companies operating in the UK. The research indicates that very few hotel companies studied undertook any systematic analysis of their human resource investments and the economic contribution of employees remains unknown. This raises questions regarding the extent to which human resources are truly “valued” by hotel organisations and how much time and effort is devoted to ensuring that human resource investments and employment practices add value to the business.

Details

Journal of Human Resource Costing & Accounting, vol. 1 no. 1
Type: Research Article
ISSN: 1401-338X

Article
Publication date: 1 January 1997

ROBIN ROSLENDER

Accounting for the worth of employees continues to attract the attention of accounting scholars. After more than thirty years of interest in the topic, however, comparatively…

Abstract

Accounting for the worth of employees continues to attract the attention of accounting scholars. After more than thirty years of interest in the topic, however, comparatively little progress has been made in responding to the challenge of taking humans into account. A major reason for this may be that accounting for the worth of employees has hitherto been too closely bound up with the problematics of financial accounting and financial reporting. This has resulted in the widespread practice of conceptualising employee worth in terms of the hard accounting numbers normally associated with the discipline. Drawing on recent developments in the fields of both accounting for strategic positioning and critical accounting, this paper explores the promise which the emergence of a concern with the provision of soft(er) accounting information holds for any future attempts to account for employee worth.

Details

Journal of Human Resource Costing & Accounting, vol. 2 no. 1
Type: Research Article
ISSN: 1401-338X

Article
Publication date: 1 February 1998

ULF JOHANSON and HUNTER MABON

This paper provides a brief account of the work of the PEI since its inauguration. Furthermore, a number of current issues are discussed such as the way the scope of the subject…

Abstract

This paper provides a brief account of the work of the PEI since its inauguration. Furthermore, a number of current issues are discussed such as the way the scope of the subject has been extended to broader issues including intellectual capital and the balanced score card. A final conclusion is drawn that while much has been achieved by the PEI and others, there are still many central measurement issues to be resolved in the future.

Details

Journal of Human Resource Costing & Accounting, vol. 3 no. 2
Type: Research Article
ISSN: 1401-338X

Article
Publication date: 1 February 1993

Steven H. Appelbaum and Jamie Hood

Points out that, in conventional accounting, the costs associatedwith human resources have always been treated as expenses and, as such,have been written off annually in the…

Abstract

Points out that, in conventional accounting, the costs associated with human resources have always been treated as expenses and, as such, have been written off annually in the financial statement. Suggests that many practitioners were concerned that an organization′s employees were not properly accounted for on the balance sheet, preventing a true reflection or assessment of the state of the business. Also explores the value of human resources as measured by the present worth of potential services that could be rendered to the firm if the individual maintained membership throughout his or her expected service life. But this method presents problems of measurement in determining worth or value. Finally, examines the firm′s responsibility to shareholders with regard to reporting human resource investments objectively in financial statements in light of CICA standards, as well as capitalization and amortization decisions to be taken.

Details

Managerial Auditing Journal, vol. 8 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

1 – 10 of over 69000