... Employees Human asset accounting Management Management theory Methodology Simulation In the previous article[ 1 ], the distinction between prescriptive and descriptive approaches to the study of management was drawn and it was suggested that both have a useful contribution to make...

...Chris Dawson Looks at the general issue of prescriptive and descriptive approaches to management research, and the tensions that exist between these two approaches. Considers these issues with particular reference to human resource accounting. © MCB UP Limited 1994 Human asset accounting...