Flamholtz, Eric G.; Johanson, Ulf; Roslender, Robin - In: Accounting, Auditing & Accountability Journal 33 (2020) 8, pp. 1791-1813
Purpose: The paper celebrates the fiftieth anniversary of the publication of Flamholtz’s seminal paper on the Human Resource Accounting approach to taking people into account, providing a critical review of its progress since that time and offering some thoughts on how the project might now...