... the historical context for the lack of traction in the area of accounting for people, and the relatively recent development of the Intellectual Capital Statement as a partial but positive development in the area. Human resource costing Human resource accounting Human resources Human capital Intellectual...

...Naveed Iqbal Chaudhry; Muhammad Azam Roomi Purpose The purpose of this paper is to examine empirically the impact of human capital development in organizations. It is based on some conceptual aspects of human resource accounting and considers how investments in the development of human capital can...

... that simply quantify events are used as a tool by the capital to subjugate labour (Deegan, 2006). In essence, human resource accounting may be viewed as an attempt to quantify humans. However, this accounting‐based quantification of humans is a relatively recent development in a practice that has a lengthy...

... © Emerald Group Publishing Limited 2009 Human resource accounting Intangible assets Research work At the beginning of 2008, I was invited to give a seminar and reflect upon Jan‐Erik Gröjers' research during the 1980s and 1990s. This was a period when we worked together frequently. We...

... 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. Human resource accounting Human capital Accounting research...

... the study into these fields. The paper ends with a reflection of the development of the modes (i.e. the what, why and how questions) of sensegiving in reporting models of human resource accounting (HRA). As early as in 1934 Elmer Hartzell saw the development of a broader definition of accounting...

... conceptualization of human capital relevant to human resources accounting. It has presented a typology of human capital consisting of three types: the economic value of individuals; the economic value of groups or teams; and the economic value of the total human organization. The paper also summarized an empirical...

... has not become more accepted as something to be made more transparent in accounting and costing. © Emerald Group Publishing Limited 2005 Human resource accounting Human resource management research Costs Innovation Knowledge management Researchers in the area of human resources...