Reflections on the progress in accounting for people and some observations on the prospects for a more successful future

Eric G. Flamholtz, Ulf Johanson and Robin Roslender

Accounting, Auditing & Accountability Journal, 2020, vol. 33, issue 8, 1791-1813

Abstract: Purpose - The paper celebrates the fiftieth anniversary of the publication of Flamholtz’s seminal paper on the Human Resource Accounting approach to taking people into account, providing a critical review of its progress since that time and offering some thoughts on how the project might now be beneficially shaped. Design/methodology/approach - The paper provides an authoritative review of the progress of the accounting for people project to date. Findings - The continuing exploration of how it might be possible to take people into account is identified to be entering a new and exciting phase. Research limitations/implications - The authors readily acknowledge that what the paper provides is an account of the evolution of the accounting for people field, which they argue is currently extending into a new and important phase relating to employee health and wellbeing. Originality/value - The paper’s principal contribution lies in bringing together three authors who have made significant contributions to the topic of accounting for people over the past 50 years.

Keywords: Accounting for people; Employee health and wellbeing; Human capital accounting; Human resource accounting; Human resource costing and accounting (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-02-2019-3904

DOI: 10.1108/AAAJ-02-2019-3904

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