Article1994

Human Resource Accounting

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Accounting Theory and Financial Reporting Accounting and Organizational Management Intellectual Capital and Performance Analysis

Abstract

Abstract Looks at the general issue of prescriptive and descriptive approaches to management research, and the tensions that exist between these two approaches. Considers these issues with particular reference to human resource accounting.

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1983Sociological Paradigms and Organizational Analysis.1987HUMAN RESOURCE MANAGEMENT AND INDUSTRIAL RELATIONS[1]1990Human resource management: an agenda for the 1990s 1973Human resources accounting: Measuring positional replacement costs 1974A Surrogate Measure for the Firm's Investment in Human Resources 1985The Manager's Job 1978Some Proposed Approaches for Writing Off Capitalized Human Resource Assets

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1997Organizational Learning and the Learning Organization: A Dichotomy Between Descriptive and Prescriptive Research 2016Accounting Change: Integrated Reporting Through the Lenses of Institutional Theory

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