Journal of Human Resource Costing & Accounting: Volume 1 Issue 1
Table of contents
Measuring Human Resource Value: An Analysis Based on the Hotel Industry
ANGELA MAHERThe importance and value of employees in service industries has been recognised by senior executives for many decades and they are aware that the service provided by human…
The Cost of Downsizing in an Enterprise with Job Security
HUNTER MABONThis paper comprises a theoretical study of factors influencing the utility of organisational downsizing. Companies downsize in order to adapt to lower demand or as a means to…
Human Resource Accounting — Whim or Wisdom?
GEOFF TURNERSince accounting for an enterprise's human resources was first discussed more than thirty years ago, it has encountered two main barriers to entry into mainstream accounting…
Football Players as Human Assets. Measurement as the Critical Factor in Asset Recognition: A Case Study Investigation
STEPHEN MORROWThis paper considers whether the prospective services provided by a football player on behalf of the club holding his registration can be recognised as an accounting asset. The…
Statement of Human Resources, 1994
TELIA ABThrough this example from Telia (the Swedish National Telecommunicating Company), with about 33,000 employees, the intention is to show how HRA has been practically applied in…
The Usefulness of Human Resource Costing and Accounting
ULF JOHANSON, MARIANNE NILSONHuman resource costing and accounting (HRCA) has been the subject of much model construction but there has been little research as to how these models are utilised in practical…