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Past, present and possible future developments in human capital accounting

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Purpose – The purpose of this paper is to pay tribute to several of the ideas of Jan-Erik Gro¨jer by
reviewing and critiquing the field of Human Competence Accounting (HCA) since his Accounting,
Auditing & Accountability Journal review article in 1998.Three research questions he posed in that
article are now addressed in the current paper: What could be done, as envisaged in the commentary of
Gro¨jer and Johanson; What has been published in HCA research in the ten year period (1999-2008);
What more could/should be done in HCA as a research agenda.
Design/methodology/approach – A literature based analysis and critique of HCA accounting
articles published in the selected journals from 1999 to 2008 is employed. A purpose built coding and
classification scheme is built around several categories for the purpose of analysing the HCA
literature.
Findings – The paper seeks to demonstrate the importance of Gro¨jer and Johanson’s review and
indicates that questions they raised and possible research directions have been acted upon by
a number of authors. The findings of the analysis indicate that, a decade on from the original
review, HCA is a legitimate area for accounting research and is multi-disciplinary and multi-focused
in nature.
Research limitations/implications – The paper only considers selected HCA articles within the
ten journals used over the period 1999-2008.American mainstream positivist research has not been
reviewed. Also the categories chosen to represent HCA have several limitations which are addressed in
the paper.
Originality/value – HCA research has a strong tradition and the Gro¨jer and Johanson review is an
important beacon that provided insights to accounting researchers. The current analysis extends
Jan-Erik’s work by providing several insights into what has happened and also provides several ideas
for future research and policy work in accounting for HCA.

Keywords Competences, Accounting valuations, Accounting research

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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., 2009

Deskripsi Fisik

Journal of Human Resource Costing & Accounting Vol. 13 No. 2, 2009 pp. 125-142

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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