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Author:Dawson, C.
Title:Human resource accounting: from prescription to description?
Journal:Management Decision
1994 : VOL. 32:6, p. 35-40
Index terms:HUMAN RESOURCE ACCOUNTING
MANAGEMENT
EDUCATION
Language:eng
Abstract:The article looks at the general issue of prescriptive and descriptive approaches to management research, and the tensions that exist between these two approaches. These issues are considered with particular reference to human resource accounting. Prescriptive approaches should not be confused with low quality descriptive approaches. While the latter are to be deplored the former have a valuable place in management research. There are, however, special problems with the development of prescriptive approaches.
SCIMA record nr: 119139
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