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Managing and measuring employee health and wellbeing: a review and critique

Mikael Holmgren Caicedo (School of Business, Malardalen University, Vasteras, Sweden)
Maria Mårtensson (School of Business, Malardalen University, Vasteras, Sweden)
Robin Roslender (School of Management and Languages, Heriot‐Watt University, Edinburgh, UK)

Journal of Accounting & Organizational Change

ISSN: 1832-5912

Article publication date: 2 November 2010

4566

Abstract

Purpose

The purpose of this paper is to identify the case for taking employee health and wellbeing into account in some way and to consider a range of objections that might be raised against such exercises.

Design/methodology/approach

The paper identifies the existence of a persistent sickness absence as a cause for concern for a range of stakeholders and how it might be accounted for in the light of recent developments within the intellectual capital field. Attention then turns to some of the difficulties such well meaning interventions might encounter, and briefly considers how a self‐accounting approach might in some part overcome these.

Findings

The paper finds that a programme of empirical research within the field of employee health and wellbeing is now required to ensure that employee health and wellbeing into account.

Practical implications

While predominantly a discursive contribution to the literature, the paper incorporates some discussion of innovative accounting interventions.

Originality/value

In contrast to viewing sickness absence from a cost perspective, the paper encourages stakeholders to embrace a wider spectrum of ways of seeing to better understand employee health and wellbeing issues in the work place.

Keywords

Citation

Holmgren Caicedo, M., Mårtensson, M. and Roslender, R. (2010), "Managing and measuring employee health and wellbeing: a review and critique", Journal of Accounting & Organizational Change, Vol. 6 No. 4, pp. 436-459. https://doi.org/10.1108/18325911011091819

Publisher

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Emerald Group Publishing Limited

Copyright © 2010, Emerald Group Publishing Limited

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