IDEAS home Printed from https://ideas.repec.org/a/eee/accfor/v36y2012i4p266-278.html
   My bibliography  Save this article

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

Author

Listed:
  • Roslender, Robin
  • Stevenson, Joanna E.
  • Kahn, Howard

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.

Suggested Citation

  • Roslender, Robin & Stevenson, Joanna E. & Kahn, Howard, 2012. "Towards recognising workforce health as a constituent of intellectual capital: Insights from a survey of UK accounting and finance directors," Accounting forum, Elsevier, vol. 36(4), pages 266-278.
  • Handle: RePEc:eee:accfor:v:36:y:2012:i:4:p:266-278
    DOI: 10.1016/j.accfor.2012.06.002
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S015599821200035X
    Download Restriction: Full text for ScienceDirect subscribers only

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. repec:eee:crpeac:v:20:y:2009:i:7:p:855-869 is not listed on IDEAS
    2. repec:eee:accfor:v:35:y:2011:i:2:p:104-117 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. repec:eee:crpeac:v:27:y:2015:i:c:p:43-55 is not listed on IDEAS

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:accfor:v:36:y:2012:i:4:p:266-278. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dana Niculescu). General contact details of provider: https://www.journals.elsevier.com/accounting-forum .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.