Steen, Adam; Welch, Denice; McCormack, Darcy - In: Journal of Human Resource Costing & Accounting 15 (2011) 4, pp. 299-312
Purpose – The purpose of this paper is to examine the differing perceptions or conceptualizations that have contributed to prevailing views held by accountants on the measurement and reporting of human resources. Design/methodology/approach – The study provides an analysis of extant...