Article1976

Human Resource Accounting: A Measurement Perspective

21 citations0/0 files storedAcademy of Management Review

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

Abstract

Human resource accounting is evaluated as a potential organizational measurement tool. Specifically, asset and cost models are examined in terms of reliability, validity, and usefulness. Beyond this evaluative perspective, examples are presented of a costing approach which may circumvent some of the identified measurement problems.

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1962New Patterns of Management.1975Motivation in Work Organizations.1974An Accounting System and Managerial Behaviour.1950The Dollar Criterion—Applying the Cost Accounting Concept to Criterion Construction 1973ACCOUNTING FOR HUMAN ASSETS 1973Human Resource Accounting.1974Human resource accounting : past, present and future

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