Human Resource Accounting: A Historical Perspective and Future Implications

Human Resource Accounting: A Historical Perspective and Future Implications

The purpose of this paper is to provide an overview and history of human resource accounting (HRA) with the objective of promoting both continued academic research and organizational applications. The history of HRA illustrates how academic research can generate improvement in management systems. Th...

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Main Authors: FLAMHOLTZ, Eric, Bullen, Maria, HUA, Wei
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2002
Subjects:
Business
Online Access:https://ink.library.smu.edu.sg/lkcsb_research/2533
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Institution: Singapore Management University
Language: English
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spelling sg-smu-ink.lkcsb_research-35322016-02-12T02:00:15Z Human Resource Accounting: A Historical Perspective and Future Implications FLAMHOLTZ, Eric Bullen, Maria HUA, Wei The purpose of this paper is to provide an overview and history of human resource accounting (HRA) with the objective of promoting both continued academic research and organizational applications. The history of HRA illustrates how academic research can generate improvement in management systems. The paper defines HRA and suggests implications of measuring human capital for financial reporting and managerial uses. Recent Swedish-based HRA applications with respect to measuring human assets and intellectual capital, including the Skandia Navigator, illustrate how intellectual history and developments in business schools can influence business history. 2002-01-01T08:00:00Z text https://ink.library.smu.edu.sg/lkcsb_research/2533 info:doi/10.1108/00251740210452818 Research Collection Lee Kong Chian School Of Business eng Institutional Knowledge at Singapore Management University Business
institution Singapore Management University
building SMU Libraries
continent Asia
country Singapore
Singapore
content_provider SMU Libraries
collection InK@SMU
language English
topic Business
spellingShingle Business
FLAMHOLTZ, Eric
Bullen, Maria
HUA, Wei
Human Resource Accounting: A Historical Perspective and Future Implications
description The purpose of this paper is to provide an overview and history of human resource accounting (HRA) with the objective of promoting both continued academic research and organizational applications. The history of HRA illustrates how academic research can generate improvement in management systems. The paper defines HRA and suggests implications of measuring human capital for financial reporting and managerial uses. Recent Swedish-based HRA applications with respect to measuring human assets and intellectual capital, including the Skandia Navigator, illustrate how intellectual history and developments in business schools can influence business history.
format text
author FLAMHOLTZ, Eric
Bullen, Maria
HUA, Wei
author_facet FLAMHOLTZ, Eric
Bullen, Maria
HUA, Wei
author_sort FLAMHOLTZ, Eric
title Human Resource Accounting: A Historical Perspective and Future Implications
title_short Human Resource Accounting: A Historical Perspective and Future Implications
title_full Human Resource Accounting: A Historical Perspective and Future Implications
title_fullStr Human Resource Accounting: A Historical Perspective and Future Implications
title_full_unstemmed Human Resource Accounting: A Historical Perspective and Future Implications
title_sort human resource accounting: a historical perspective and future implications
publisher Institutional Knowledge at Singapore Management University
publishDate 2002
url https://ink.library.smu.edu.sg/lkcsb_research/2533
_version_ 1770570311256768512

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