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Conceptual Foundation for Human Resource Accounting

With the current strain on the world's material resources and the increase in their cost, a constant pressure is building to increase the productivity of human resources. Adding, to the strain is the increasing demand of society for a higher quality of life through more meaningful work. Responding to both of these pressures requires decisions that simultaneously meet the goals of organizations and the needs and values of employees. To make the kind of decisions demanded by this dual priority of human effectiveness and improved quality of life, information is needed to: 1. Improve understanding of the nature and scope of human resource expenditures; 2. Improve selection, retention, and motivation of employees; 3. Allocate money spent on human resources; 4. Overhaul the approach to communication among managers, between managers and other employees, and between the organization as a whole and outside parties; 5. Expand the scope of internal and external reports to deal with social as well as financial accomplishments. The ultimate objective of this research is to develop a human resource model and a heuristic for developing empirical support which can be useful to businessmen seeking to increase human effectiveness and improve the quality of life. The model merges several previously unrelated theories dealing with human resources and in the process contributes some new concepts.

Identiferoai:union.ndltd.org:unt.edu/info:ark/67531/metadc501164
Date05 1900
CreatorsFlowers, Vincent S.
ContributorsCoda, Bernard A., Abernathy, Lewis M., Rachel, Frank M., Spalding, John Barney
PublisherNorth Texas State University
Source SetsUniversity of North Texas
LanguageEnglish
Detected LanguageEnglish
TypeThesis or Dissertation
Formatxi, 244 leaves: ill., Text
RightsPublic, Flowers, Vincent S., Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved.

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