Article1989

The Moving Frontiers of Personnel Management: Human Resource Management or Human Resource Accounting?

12 citations0/0 files storedPersonnel Review

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

Abstract

The relationship between human resource accounting and human resource management is examined. Can HRA be used by personnel specialists to enhance the importance of the HRM function? Should this opportunity be grasped by such specialists, actively engaging in the development of systems of HRA within their organisations? Or is HRA the vehicle which may bring forward the take over of HRM by the accountancy profession?

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1987HUMAN RESOURCE MANAGEMENT AND INDUSTRIAL RELATIONS[1]1986Managing the Labour Process 1974A Surrogate Measure for the Firm's Investment in Human Resources 1986Personnel and paradigms: four perspectives on the future 1988The Personnel Profession In The Age Of Management Accountancy

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1999Intangible asset accounting and accounting policy selection in the football industry

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