Article1998

Current development in human resource costing and accounting

81 citations0/0 files storedAccounting Auditing & Accountability Journal

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

Abstract

Human resource costing and accounting (HRCA) is a complex and poorly understood process of accounting. The behavioural impact of HRCA, the many diverging internal forces of an organization, the increasing need of information from the capital market and action from organizations, such as the organization for the economic co‐operation and development (OECD) and European commission (EC), are all part of this accounting change process. With Sweden as a starting point, forces stimulating and inhibiting the development of HRCA are discussed. The main conclusion is that the actual state of things (reality) provides more research opportunities today than in the 1970s. But where are the researchers?

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References

1987The archeology of accounting systems 1968Psychological Tests and Personnel Decisions.1984Costing Human Resources: The Financial Impact of Behavior in OrganizationsCosting Human Resources: The Financial Impact of Behavior in Organizations, by CascioWayne F. Boston, Mass.: Kent Publishing Company, 1982, 244 pp., $12.95 paper.1999Human Resource Accounting 1985Decision-theoretic utility analysis applied to employee separations and acquisitions.1986Development and application of a new method for assessing job performance in behavioral/economic terms.1986Accounting for Human Assets 1994THE FUTILITY OF UTILITY ANALYSIS

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