The Feasibility and Utility of Human Resource Accounting

Lee Brummet R. Flamholtz Eric G. Pyle William C. , “Human Resource Measurement: A Challenge for Accountants,” Accounting Review, Vol. 43 (April 1968), p. 217.

Powell Reed M. Wilkins Paul L. , “Design and Implementation of a Human Resource Information System,” MSU Business Topics, Vol. 21, Iss. 1 (Winter 1973), pp. 21–28.

Goetz Billy E. , “Transfer Prices: An Exercise in Relevancy and Goal Congruence,” Accounting Review, Vol. 42 (July 1967), p. 435.

Likert Rensis , The Human Organization, Its Management and Value (New York: McGraw-Hill, 1967), p. 115.

Woodruff R. L. Jr. , “Human Resources Accounting,” Canadian Chartered Accountant, Vol. 97 (September 1970), pp. 156–61.

Woodruff R. L. Jr. , “Discussion R. G. Barry Human-Resource Accounting” in Burns Thomas J. (ed.) The Behavioral Aspects of Accounting Data for Performance Evaluation (Columbus, Ohio: College of Administrative Science, Ohio State University, 1970), p. 35.

Lee Brummet R. , loc. cit.

Likert Rensis , op. cit., pp. 146–7.

Flamholtz Eric G. , “A Model for Human Resource Valuation: A Stochastic Process with Service Rewards,” Accounting Review, Vol. 46 (April 1971), pp. 253–267.

Lev Baruch Schwartz Aba , “On the Use of the Economic Concept of Human Capital in Financial Statements,” Accounting Review, Vol. 46 (January 1971), pp. 103–112.

Hekimian James S. Jones Curtis H. , “Put People On Your Balance Sheet,” Harvard Business Review, Vol. 45 (January-February 1967), pp. 107–113.

Ibid.

Hermanson Roger H. , Accounting for Human Assets (Occasional Paper No. 14) (East Lansing, Michigan, Bureau of Business & Economic Research, Graduate School of Business Administration, Michigan State University, 1964).

Likert Rensis , loc. cit.

Powell Reed M. Wilkens Paul L. , op. cit., p. 23.

Lee Brummet R. Flamholtz Eric G. Pyle William C. , “Human Resource Accounting—A Tool to Increase Managerial Effectiveness,” Management Accounting, Vol. 51, Iss. 2 (August 1969), p. 12.

Kehoe Patrick T. Brennan Ciaran , When the Assets Go Marching By (unpublished research paper, 1972), p. 5.

A.A.A., A Statement of Basic Accounting Theory (American Accounting Association, 1966), p. 29.

Vatter William J. , “Tailor-making Cost Data for Specific Uses,” N.A.(C.)A. Bulletin, 1954 Conference Proceedings.

Andreski Stanislav , Social Sciences as Sorcery (London: Andre Deutsch, 1972).

Banner David K. Zapp Kenneth , Radicalism and Tomorrow's Industrial State j (pre-publication edition, 1972), ch. 1.

Pyle William C. , “Human Resource Accounting,” Financial Analysts Journal (September, October 1970).

Strauss George , “The Personality Versus Organization Theory” in Sayles (ed.) Individualism and Big Business (New York: McGraw-Hill, 1963).

McMurray Robert N. , “The Case for Benevolent Autocracy” in Shepard (ed.), Organizational Issues in Industrial Society (Englewood Cliffs, N.J.: Prentice-Hall, 1972).

Saxberg B. O. , “Obsolescence of Employee Loyalty Under Automation,” European Business (April 17, 1968), pp. 59–65.

White Robert W. , “Ego and Reality in Psychoanalytic Theory,” Psychological Issues, Vol. III, No. 3 (New York: International Universities Press, 1963).

Herzberg Frederick Mausner Bernard Snyderman Barbara , The Motivation to Work (New York: John Wiley & Sons, 1959).