e-journal

So tell me again . . . just why would you want to account for people?

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Purpose – The paper sets out to identify the key role that Jan-Erik Grojer’s work on human resource
costing and accounting played in linking initial developments in accounting for people with the more
recent advances associated with the emergence of the intellectual capital concept.
Design/methodology/approach – The paper is in the form of an essay that briefly considers the
history of approaches to the challenge of accounting for people.
Findings – The recent developments associated with intellectual capital highlight the importance
and value of adopting a rather wider conception of accounting for people.
Originality/value – The paper provides a provocative introduction to the topic of accounting for
people and as such may be of value to both newcomers to the field and those who are simply intrigued
by the idea itself.

Keywords Human resource accounting, Human capital, 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. 143-153

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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