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Keywords: Human resource accounting
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Journal Articles
Management Decision (2014) 52 (8): 1474–1490.
Published: 09 September 2014
... that organizational experience both financial growth and decline engage in downsizing, but rationalize the downsizing differently (according to social accounts). © Emerald Group Publishing Limited 2014 Uncertainty management Downsizing Organizational restructuring Human resource accounting Layoffs...
Journal Articles
Management Decision (2002) 40 (10): 947–954.
Published: 01 December 2002
...Eric G. Flamholtz; Maria L. Bullen; Wei Hua The purpose of this paper is to provide an overview and history of human resource accounting (HRA) with the objective of promoting both continued academic research and organizational applications. The history of HRA illustrates how academic research can...

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