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

Author

Listed:
  • Eric G. Flamholtz
  • Ulf Johanson
  • Robin Roslender

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.

Suggested Citation

  • Eric G. Flamholtz & Ulf Johanson & Robin Roslender, 2020. "Reflections on the progress in accounting for people and some observations on the prospects for a more successful future," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(8), pages 1791-1813, June.
    • Handle: RePEc:eme:aaajpp:aaaj-02-2019-3904
    DOI: 10.1108/AAAJ-02-2019-3904
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    Citations

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    Cited by:

    1. Nappert, Pier-Luc & Plante, Maude, 2023. "The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts," Accounting, Organizations and Society, Elsevier, vol. 105(C).
    2. Corinne Ollier Bessieux & Emmanuelle Negre & Marie-Anne Verdier, 2022. "Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research," Post-Print hal-03889478, HAL.
    3. Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.

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