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Accounting for the worth of employees: A new look at an old problem

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  • Roslender, R.
  • Dyson, J.R.

Abstract

Accounting for the worth of employees has long posed a challenge to the accountancy profession. Despite the attention it has received over the past 30 years, the subject has failed to develop much in the way of practical applications and as a result it is effectively a non-issue today. This is rather disturbing since the 1990s are a time when accounting for the worth of employees is probably more necessary than ever. The present paper seeks to rejuvenate interest in the subject and to see it returned to the research agenda. It proposes a third approach to the subject, one which overcomes the shortcomings of previous efforts and which constitutes a much needed breakthrough in its development. Underlying the paper is the belief that accounting for the worth of employees will benefit from a major paradigm shift away from the narrow economic-accounting perspective of the past, to a broader social scientific perspective, one which is consistent with a more strategic emphasis and the proposal to generate softer accounting numbers rather than those required to put people on the balance sheet.

Suggested Citation

  • Roslender, R. & Dyson, J.R., 1992. "Accounting for the worth of employees: A new look at an old problem," The British Accounting Review, Elsevier, vol. 24(4), pages 311-329.
    • Handle: RePEc:eee:bracre:v:24:y:1992:i:4:p:311-329
    DOI: 10.1016/S0890-8389(05)80040-X
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    References listed on IDEAS

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    1. David E. Guest, 1987. "Human Resource Management And Industrial Relations[1]," Journal of Management Studies, Wiley Blackwell, vol. 24(5), pages 503-521, September.
    2. Ouchi, William, 1981. "Theory Z: How American business can meet the Japanese challenge," Business Horizons, Elsevier, vol. 24(6), pages 82-83.
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    Cited by:

    1. Roslender, Robin & Marks, Abigail & Stevenson, Joanna, 2015. "Damned if you do, damned if you don’t: Conflicting perspectives on the virtues of accounting for people," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 43-55.
    2. Samson, Kelly & Bhanugopan, Ramudu, 2022. "Strategic human capital analytics and organisation performance: The mediating effects of managerial decision-making," Journal of Business Research, Elsevier, vol. 144(C), pages 637-649.
    3. Roslender, Robin & Stevenson, Joanna, 2009. "Accounting for People: A real step forward or more a case of wishing and hoping?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(7), pages 855-869.
    4. Mäkelä, Hannele, 2013. "On the ideological role of employee reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 360-378.
    5. Stephen Gates & Pascal Langevin, 2010. "Human capital measures, strategy and performance: HR managers' perceptions," Post-Print hal-00771144, HAL.
    6. K. Vithana & T. Soobaroyen & C. G. Ntim, 2021. "Human Resource Disclosures in UK Corporate Annual Reports: To What Extent Do These Reflect Organisational Priorities Towards Labour?," Journal of Business Ethics, Springer, vol. 169(3), pages 475-497, March.
    7. Stephen Gates & Pascal Langevin, 2010. "Human capital measures, strategy, and performance: HR managers' perceptions," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(1), pages 111-132, January.
    8. 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.
    9. Rossen Petkov, 2010. "Perspectives On Disclosing Human Capital Into The Notes Of The Financial Statements," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 57, pages 29-40, november.

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