Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/28751
Appears in Collections:Management, Work and Organisation Journal Articles
Peer Review Status: Refereed
Title: Damned if you do, damned if you don't: Conflicting perspectives on the virtues of accounting for people
Author(s): Roslender, Robin
Marks, Abigail
Stevenson, Joanna
Contact Email: abigail.marks@stir.ac.uk
Keywords: human capital accounting
intellectual capital
public interest
social accounting
Issue Date: 1-Mar-2015
Citation: Roslender R, Marks A & Stevenson J (2015) Damned if you do, damned if you don't: Conflicting perspectives on the virtues of accounting for people. Critical Perspectives on Accounting, 27, pp. 43-55. https://doi.org/10.1016/j.cpa.2014.06.002.
Abstract: It is no surprise to learn that to date accounting for people has attracted very little attention from critical accounting researchers. From their standpoint there is little in the history of accounting theory and practice that has served the interests of labour well. A worrying consequence of this lack of engagement with accounting for people is that potentially valuable insights may be disregarded by fiat. The recent emergence of human capital accounting as an element of the broader intellectual capital field is identified here as meriting closer scrutiny and debate. Informed by a wide ranging literature review, together with some of the findings of a study of the issues associated with accounting for employee health and wellbeing, viewed as a further key constituent of human capital, the paper argues that a virtuous accounting intervention, in the form of a critical accounting for people, might now be pursued to the benefit of both people and the broader society.
DOI Link: 10.1016/j.cpa.2014.06.002
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