The Journal of Human Resource Costing and Accounting has achieved critical mass and recognition as a primary place for publishing both scientific and practical applications of Human Resource Accounting (HRA). This paper reviews the state of the art of the development of HRA as it has appeared in...

There is growing recognition that the core economic resources of the current era are human and intellectual capital, rather than physical assets such as inventories, plant, and equipment. Given the increasing importance of human capital and intellectual property as determinants of economic...

The purpose of this paper is to provide an overview and history of human resource accounting (HRA) with the objective of promoting both continued academic research and organizational applications. The history of HRA illustrates how academic research can generate improvement in management...