Human Resource Accounting: A Measurement Perspective.

1 April 1976

journal article
Published by Academy of Management in Academy of Management Review

Vol. 1 (2) , 74-83
https://doi.org/10.2307/257488

Abstract

Human resource accounting is evaluated as a potential organizational measurement tool. Specifically, asset and cost models are examined in terms of reliability, validity, and usefulness. Beyond this evaluative perspective, examples are presented of a costing approach which may circumvent some of the identified measurement problems.

Keywords

MODELS
ASSET
HUMAN RESOURCE
MEASUREMENT TOOL
RESOURCE ACCOUNTING
MEASUREMENT PROBLEMS
MEASUREMENT PERSPECTIVE
CIRCUMVENT
IDENTIFIED MEASUREMENT

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