Reflections on the progress in accounting for people and some observations on the prospects for a more successful future

Eric G. Flamholtz, Ulf Johanson, Robin Roslender

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

1 Citationer (Scopus)

Abstrakt

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.
OriginalsprogEngelsk
TidsskriftAccounting, Auditing and Accountability Journal
Vol/bind33
Udgave nummer8
Sider (fra-til)1791-1813
ISSN1368-0668
DOI
StatusUdgivet - 2020

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