e-journal

Employee wellness as intellectual capital: an accounting perspective

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Purpose – The purpose of this paper is to identify employee wellness as a further component of
intellectual capital and to illustrate how it might be possible to account for it in ways that depart from
accounting’s traditional focus on costs and valuations.
Design/methodology/approach – The paper is discursive in approach, considering a range of
ideas relevant to visualising employee wellness as intellectual capital and how to account for it as
such.
Findings – Employee wellness a component of primary intellectual capital, being something that
employees bring to their organisations together with their experience, expertise, know-how, leadership
skills, creativity, etc. It is also a component of secondary intellectual capital envisaged as initiatives
designed to promote greater levels of health and fitness among employees. While it is not possible to
place financial valuations on employee wellness, individual or collectively, it is possible to develop
metrics that will communicate useful information to a variety of stakeholders. In addition, employee
wellness is a suitable topic for the development of self accounts by organisational participants.
Originality/value – The paper is an early contribution to a new field of enquiry and seeks to
encourage further studies both empirical and conceptual.

Keywords Employees, Human capital, Intellectual capital, Accounting, Career satisfaction

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Human Resource Costing & Accounting

No. Panggil

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Penerbit

: Emerald Group., 2006

Deskripsi Fisik

Journal of Human Resource Costing & Accounting Vol. 10 No. 1, 2006

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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