Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/28751
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dc.contributor.authorRoslender, Robinen_UK
dc.contributor.authorMarks, Abigailen_UK
dc.contributor.authorStevenson, Joannaen_UK
dc.date.accessioned2019-02-12T08:49:22Z-
dc.date.available2019-02-12T08:49:22Z-
dc.date.issued2015-03-01en_UK
dc.identifier.urihttp://hdl.handle.net/1893/28751-
dc.description.abstractIt 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.en_UK
dc.language.isoenen_UK
dc.publisherElsevieren_UK
dc.relationRoslender 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.en_UK
dc.rightsThe publisher does not allow this work to be made publicly available in this Repository. Please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study.en_UK
dc.subjecthuman capital accountingen_UK
dc.subjectintellectual capitalen_UK
dc.subjectpublic interesten_UK
dc.subjectsocial accountingen_UK
dc.titleDamned if you do, damned if you don't: Conflicting perspectives on the virtues of accounting for peopleen_UK
dc.typeJournal Articleen_UK
dc.rights.embargodate2999-12-31en_UK
dc.rights.embargoreason[C17_Damned if you do.pdf] The publisher does not allow this work to be made publicly available in this Repository therefore there is an embargo on the full text of the work.en_UK
dc.identifier.doi10.1016/j.cpa.2014.06.002en_UK
dc.citation.jtitleCritical Perspectives On Accountingen_UK
dc.citation.issn1045-2354en_UK
dc.citation.volume27en_UK
dc.citation.spage43en_UK
dc.citation.epage55en_UK
dc.citation.publicationstatusPublisheden_UK
dc.citation.peerreviewedRefereeden_UK
dc.type.statusVoR - Version of Recorden_UK
dc.contributor.funderHeriot-Watt Universityen_UK
dc.author.emailabigail.marks@stir.ac.uken_UK
dc.citation.date11/07/2014en_UK
dc.contributor.affiliationUniversity of Dundeeen_UK
dc.contributor.affiliationHeriot-Watt Universityen_UK
dc.contributor.affiliationAudit Scotlanden_UK
dc.identifier.isi000351964200005en_UK
dc.identifier.scopusid2-s2.0-84924264757en_UK
dc.identifier.wtid1078946en_UK
dc.date.accepted2014-06-30en_UK
dc.date.firstcompliantdepositdate2018-12-20en_UK
dc.description.refREF Compliant by Deposit in Stirling's Repositoryen_UK
Appears in Collections:Management, Work and Organisation Journal Articles

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