Purpose: The purpose of this paper is to examine the differing perceptions or conceptualizations that have contributed to prevailing views held by accountants on the measurement and reporting of human resources. Design/methodology/approach: The study provides an analysis of extant literature and presents a theoretical framework on the relationship between HR, intellectual capital and goodwill. Findings: The lack of traction in the progress of accounting for people is due to several factors including tension between employees and management, the demands of internal and external stakeholders, and the historic roots of accounting for labour. Research limitations/implications: The paper provides suggestions as to how the debate regarding ...
The importance of accounting for human resources has long been recognised by the Accounting professi...
Since its\u27 introduction in the early 1960s, the idea of Human Resources Accounting has, for the m...
This paper is intended to describe the Human Resources Accounting: its recognition, measurement, urg...
Abstract: The research in the field of Human Resources Accounting (HRA) has travelled a long way, st...
It is no surprise to learn that to date accounting for people has attracted very little attention fr...
The human resources considered as the most important resource in every entity, because it represents...
It is no surprise to learn that to date accounting for people has attracted very little attention fr...
Recent years have witnessed the emergence of numerous treatises on the relative merits of human reso...
Human resource accounting is a concept that was created to deal with the problem of the measurement ...
Increasing attention has recently been given.to the notion of treating employees and customers as ec...
The value of human assets has impact in all critical business decisions and how it is used directly ...
This study interrogates the meaning and conceptual nuances of human capital accounting and additiona...
A common misconception about human resource accounting (HRA) is that it focuses narrowly upon financ...
This thesis is being archived as a Digitized Shelf Copy for campus access to current students and st...
Human capital creates value by coordinating and managing other capitals to achieve corporate goals. ...
The importance of accounting for human resources has long been recognised by the Accounting professi...
Since its\u27 introduction in the early 1960s, the idea of Human Resources Accounting has, for the m...
This paper is intended to describe the Human Resources Accounting: its recognition, measurement, urg...
Abstract: The research in the field of Human Resources Accounting (HRA) has travelled a long way, st...
It is no surprise to learn that to date accounting for people has attracted very little attention fr...
The human resources considered as the most important resource in every entity, because it represents...
It is no surprise to learn that to date accounting for people has attracted very little attention fr...
Recent years have witnessed the emergence of numerous treatises on the relative merits of human reso...
Human resource accounting is a concept that was created to deal with the problem of the measurement ...
Increasing attention has recently been given.to the notion of treating employees and customers as ec...
The value of human assets has impact in all critical business decisions and how it is used directly ...
This study interrogates the meaning and conceptual nuances of human capital accounting and additiona...
A common misconception about human resource accounting (HRA) is that it focuses narrowly upon financ...
This thesis is being archived as a Digitized Shelf Copy for campus access to current students and st...
Human capital creates value by coordinating and managing other capitals to achieve corporate goals. ...
The importance of accounting for human resources has long been recognised by the Accounting professi...
Since its\u27 introduction in the early 1960s, the idea of Human Resources Accounting has, for the m...
This paper is intended to describe the Human Resources Accounting: its recognition, measurement, urg...