search query: @indexterm Human resource accounting / total: 100
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Author: | Steffy, B. D. Maurer, S. D. |
Title: | Conceptualizing and measuring the economic effectiveness of human resorce activities. |
Journal: | Academy of Management Review
1988 : APR, VOL. 13:2, p. 271-286 |
Index terms: | PERSONNEL MANAGEMENT HUMAN RESOURCE ACCOUNTING MEASUREMENT THEORY |
Language: | eng |
Abstract: | A comprehensive model for conceptualizing and measuring the economic effect of human resource activities drawn from work on firm-specific human capital theory, human resources accounting and utility analysis is presented. New ways of modelling the economic value of human resource activities and issues requiring empirical investigation are discussed. A mathematical framework is also given. |
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