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

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  • Robin Roslender
  • Joanna E. Stevenson
  • Howard Kahn

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

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

    1. Maurizio Cisi & Francesca Alice Centrone & Laura Corazza, 2020. "Does the Integrated Reporting?s definition of human capital fit with the HR manager?s perspective?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2020(2), pages 5-32.
    2. 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.
    3. Larisa PANTEA, 2019. "Aspects regarding human capital and its influence on the competitiveness of firms in the European Union," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 11(3), pages 198-210, Octomber.
    4. 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.

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