Towards recognising workforce health as a constituent of intellectual capital: Insights from a survey of UK accounting and finance directors

Robin Roslender, Joanna E. Stevenson and Howard Kahn

Accounting Forum, 2012, vol. 36, issue 4, 266-278

Abstract: To date workforce health and wellbeing have not been recognised as one of the key constituents of the human capital component of intellectual capital. In an era when workforces are widely acknowledged as being highly valuable assets, and therefore in large part worth retaining within the organisation by virtue of their contribution to the value creation and delivery process, a healthy workforce would seem to be a doubly important asset to cultivate. This paper presents and discusses the findings of an exploratory questionnaire survey of senior accounting and finance practitioners regarding some of the issues associated with recognising workforce health and wellbeing as an additional constituent of intellectual capital. The study was carried out in the UK, the site of a continuing, costly sickness absence problem.

Date: 2012
References: View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
http://hdl.handle.net/10.1016/j.accfor.2012.06.002 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:36:y:2012:i:4:p:266-278

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/racc20

DOI: 10.1016/j.accfor.2012.06.002

Access Statistics for this article

Accounting Forum is currently edited by Carol Tilt

More articles in Accounting Forum from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().