This correspondent feels that some fundamental issues
have been overlooked by the authors of the above article
which appeared in our last issue— 'HRM ' Vol 18 No 3. Ed.
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References
1.
There has been a number of attempts to construct bibliographies of HRA. Most of these have been 'selected' bibliographies. One recent attempt to construct a more general reference work is Houghton, K. A., "Human Resource Accounting: A Bibliography", Occasional Papers in Management and Financial Studies, School of Commerce, The University of Western Australia, 1980.
2.
American Accounting Association Report of the Committee on Human Resource Accounting, Supplement to the Accounting Review, Vol. XLIIX, 1973, p. 169.
3.
See Flamholtz, E., "The Impact of Human Resource Valuations on Management Decisions: A Laboratory Experiment", Accounting, Organisation Society, Vol. 1, Nos 2/3, p. 153.
4.
Grundy, G. and Dobinson, V., "Human Resource Accounting: The Key Issues '', Human Resource Management Australia, Spring 1980, p. 49.
5.
Houghton, K.A. , "Some Observations on the Development of Human Resource Accounting", presented staff seminar, School of industrial and Social Administration, Griffith University, Brisbane, 29 August 1980: reprinted Journal of Accounting, Vol. 2, No. 2,/pp. 49-54.
6.
Ibid., p.49.
7.
Lev, G. and Schwartz, A., "On the Use of the Economic Concept of Human Capital in Financial Statements ", Accounting Review, January 1971, pp. 103-112.
8.
Flamholtz, E.G., "A Model for Human Resource Valuation: A Stochastic Process with Service Rewards", Accounting Review , April 1971, pp. 253-269.
