Eric Flamholtz, Ulf Johanson, and Robin Roslender have published a research paper in the Accounting, Auditing & Accountability Journal, titled “Reflections on the progress in accounting for people and some observations on the prospects for a more successful future.” An abstract of the research paper is provided below along with a link to the journal and also the article.
ABSTRACT:
Purpose – The paper celebrates the fiftieth anniversary of the publication of Flamholtz’s seminal paper on the Human Resource Accounting approach to taking people into account, providing a critical review of its progress since that time and offering some thoughts on how the project might now be beneficially shaped.
Design/methodology/approach – The paper provides an authoritative review of the progress of the accounting for people project to date.
Findings – The continuing exploration of how it might be possible to take people into account is identified to be entering a new and exciting phase.
Research limitations/implications – The authors readily acknowledge that what the paper provides is an account of the evolution of the accounting for people field, which they argue is currently extending into a new and important phase relating to employee health and wellbeing.
Originality/value – The paper’s principal contribution lies in bringing together three authors who have made significant contributions to the topic of accounting for people over the past 50 years.
Keywords Accounting for people, Employee health and wellbeing, Human capital accounting, Human resource accounting, Human resource costing and accounting
Paper type Research paper
This article can be accessed online on the Emerald Insight website (www.emerald.com/insight/content/doi/10.1108/AAAJ-02-2019-3904/full/html), or directly via the button below.