How to cite this paper
Okeke, R. (2016). Human capital accounting: A literature review.Accounting, 2(1), 1-10.
Refrences
Abeysekera, I., & Guthrie, J. (2004). Human capital reporting in a developing nation. The British Accounting Review, 36(3), 251-268.
American Accounting Association (1973). Report of the Committee on Human Resource Accounting. The Accounting Review, Supplement to 48 (-), 169–185.
Bassey, B. E., & Tapang, A. T. (2012). Capitalized human resources cost and its influence on corporate productivity: A study of selected companies in Nigeria. International Journal of Financial Research, 3(2), 48-59
Becker, G. S. (1962). Investment in human capital: A theoretical analysis. The Journal of Political Economy, 70(49), 9-49.
Becker, G. S. (1964). Human capital. New York: Columbia University Press for the National Bureau of Economic Research.
Becker, G. S. (2009). Human capital: A theoretical and empirical analysis, with special reference to education. Chicago: University of Chicago Press.
Bavali, E., & Jokar, I. (2014). A new approach for measuring human resource accounting. Management Science Letters, 4(2), 335-340.
Bokhari, I. H., Qureshi, T. M., Bashir, F., & Hijzi, S. T. (2012). The yes, no decision is easy now: Is human capital accounting challenge for accountants. African Journal of Business Management, 6(15), 5281-5287.
Bontis, N. (2001). Assessing knowledge assets: a review of the models used to measure intellectual capital. International Journal of Management Reviews, 3(1), 41-60.
Bontis, N. (2003). Intellectual capital disclosure in Canadian corporations. Journal of Human Resource Costing & Accounting, 7(1), 9-20.
Bontis, N., & Fitz-Enz, J. (2002). Intellectual capital ROI: a causal map of human capital antecedents and consequents. Journal of Intellectual capital, 3(3), 223-247.
Brennan, N & Connell, B. (2000). Intellectual capital: current issues and policy implications. Journal of Intellectual capital, 1(3), 206-240.
Brooking, A. (1996). Intellectual Capital: Core Asset for the Third Millennium Enterprise. New
York: International Thomson Business Press,
Brummet, L.R., Flamholtz, E. and Pyle, W.C. (1968). Human resource measurement-a challenge for accountants, Accounting Review, 43(2), 217-24.
Bullen, M. L. (2007). Human resource accounting: A useful tool for measurement and management in organizations. Leadership and Organizational Management Journal, 5(-), 85-103.
Bullen, M. L., & Eyler, K. A. (2010). Human resource accounting and international developments: implications for measurement of human capital. Journal of International Business and Cultural Studies, 3(3), 1-16.
Coff, R. W. (1997). Human assets and management dilemmas: Coping with hazards on the road to resource-based theory. Academy of Management Review, 22(2), 374-402.
Dean, Passard C., McKenna, K., & Krishnan, V. (2012). Accounting for Human Capital: Is the
Balance Sheet Missing Something? International Journal of Business and Social Science, 3(12), 61-64.
Dobija, M. (1998). How to place human resources into the balance sheet? Journal of Human Resource Costing & Accounting, 3(1), 83-92.
Edvinsson, L., & Malone, M. (1997). Intellectual Capital: The Proven Way to Establish Your Company's Real Value by Measuring Its Hidden Brain Power. London: Piatkus.
Enyi, E. P., & Akindehinde, A. O. (2014). Human resource accounting and decision making in post-industrial economy. International Journal, 2(1), 19-35.
Fisher, I. (1906). The nature of capital and income. New York: The Macmillan Company.
Flamholtz, E. G. (1974). Human Resource Accounting. California: Dickenson Publishing Company.
Flamholtz, E. (1974). Human resource accounting: a review of theory and research. Journal of Management Studies, 11(1), 44-61.
Flamholtz, E. G. (1985). Human Resource Accounting, San Francisco: Jossey-Bass.
Flamholtz, E. G. (1999) Human Resource Accounting, Boston: Kluwer Academic Publishers.
Flamholtz, E. G., Bullen, M. L., & Hua, W. (2002). Human resource accounting: a historical perspective and future implications. Management Decision, 40(10), 947-954.
Flamholtz, E. G., & Main, E. D. (1999). Current issues, recent advancements, and future directions in human resource accounting. Journal of Human Resource Costing & Accounting, 4(1), 11-20.
Guthrie, J., & Murthy, V. (2009). Past, present and possible future developments in human capital accounting: a tribute to Jan-Erik Gröjer. Journal of Human Resource Costing & Accounting, 13(2), 125-142.
Guthrie, J., Ricceri, F., & Dumay, J. (2012). Reflections and projections: a decade of intellectual capital accounting research. The British Accounting Review, 44(2), 68-82.
Hai-Ming, C., & Ku-Jun, L. (2003). The measurement of human capital and its effects on the analysis of financial statements. International Journal of Management, 20(4), 470-478
Hendricks, L. (2002). How Important Is Human Capital for Development? Evidence from
Immigrant Earnings. American Economic Review, 92(1), 198-219.
Hudson, W. (1993), Intellectual Capital: How to Build it, Enhance it, Use it. New York, NY: John Wiley.
Ijeoma, N., Bilesanmi, A. O., & Aronu, C. O. (2013). Determining the contribution of human resource accounting (HRA) on financial statement of Nigerian banks using the mantel test analysis. International Journal of Scientific & Technology Research, 2(10), 51-55.
Ikpefan, O. A., Kazeem, B. L. O., & Taiwo, J. (2015). Human capital accounting and performance of microfinance banks (MFB) in Nigeria. Research Journal of Finance and Accounting, 6(1), 65-75.
International Federation of Accountants (1998). The Measurement and Management of Intellectual Capital. New York, NY: International Federation of Accountants (IFAC).
Islam, M. A., Kamruzzaman, M., & Redwanuzzaman, M. (2013). Human resource accounting: Recognition and disclosure of accounting methods & techniques. Global Journal of Management and Business Research, 13(3), 1-9.
Jelil, A. A., Olotu, A. E., & Omojola, S. O. (2014). Optimizing the effectiveness of financial reporting through human resources accounting. International Journal of Accounting Research, 2(1), 30-42.
Jeroh, E. (2013). Human capital accounting and the comparability of financial statements in Nigeria. Journal of Accounting Management, 3(2), 53-63.
Jeroh, E., & Okafor, C. A. (2010). Human capital figures and the balance sheet: Implication for personnel selection decisions in Nigeria. Indian Journal of Multidisciplinary Research, 6(2), 329-340.
Jones, B. F. (2011). The human capital stock: a generalized approach (No. w17487). National Bureau of Economic Research.
Kashive, N. (2013). Importance of human resource accounting practices and implications of measuring value of human capital: Case study of successful PSUs in India. XIMB Journal of Case Research, 4(02), 113-143.
Kirfi, M. M., & Abdullahi, A. (2012). Human capital accounting: Assessing possibilities for domestication of practice in Nigeria. Research Journal of Finance and Accounting, 3(10), 57-63.
Lev, B & Schwartz, A. (1971). On the use of the economic concept of human capital in financial statements. The Accounting Review, 46(1), 103-112.
Likert, R.M. (1961). New Patterns of Management. New York: McGraw Hill Book Company.
Likert, R. M. (1967). The Human Organization: Its Management and Value. New York: McGraw-Hill Book Company.
Luthy, D. H. (1998). Intellectual capital and its measurement. In Proceedings of the Asian Pacific Interdisciplinary Research in Accounting Conference (APIRA), Osaka, Japan.
Mayo, A. (2001). Human Value of the Enterprise. London: Nicholas Brealey Publishing.
Mayo, A. (2005). Helping HR to understand the strategic value chain. Strategic HR Review, 5(1), 32-35.
McCowen, P. (1968). Human asset accounting. Management Decision, 2(2), 86-89.
Micah, L. C., Ofurum, C. O., & Ihendinihu, J. U. (2012). Firms financial performance and human resource accounting disclosure in Nigeria. International Journal of Business and Management, 7(14), 67-75.
Miller, R. (1996). Measuring What People Know. Human Capital Accounting for the Knowledge Economy. Washington, DC: OECD Publications and Information Center,
Morse, W. J. (1973). A note on the relationship between human assets and human capital. The Accounting Review, 48(3), 589–593.
Ravichandra, T., Chacko, A., & Ganguly, S. (2015). Human capital accounting. International Journal of Research in Finance and Marketing, 5(1), 18-25.
Robinson, D. F. (1974). Human asset accounting. Long Range Planning, 7(1), 58-60.
Roslender, R., & Fincham, R. (2001). Thinking critically about intellectual capital accounting. Accounting, Auditing & Accountability Journal, 14(4), 383-399.
Roslender, R., Stevenson, J., & Kahn, H. (2006). Employee wellness as intellectual capital: an accounting perspective. Journal of Human Resource Costing & Accounting, 10(1), 48-64.
Scarpello, V., & Theeke, H.A. (1989). Human resource accounting: A measured critique. Journal of Accounting Literature, 8 (-), 265-80.
Schultz, T. W. (1961). Investment in human capital. The American Economic Review, 51(1), 1-17.
Singh, H. K., & Singh, V. (2009). Human resource accounting practices in infosys technologies ltd: An evaluation. Management Insight, 5(1), 67-73.
Stanko, B. B., Zeller, T. L., & Melena, M. F. (2014). Human asset accounting and measurement: Moving Forward. Journal of Business & Economics Research (JBER), 12(2), 93-104.
Steen, A., & Welch, D. (2011). Are accounting metrics applicable to human resources? The case of return on valuing assignments. Australasian Accounting, Business and Finance Journal, 5(3), 57-72.
Stenlund, K. L., & Hörte, S. A. (1999, June). Competence accounting–methods for measuring and valuing key competencies. In European Operations Management Association VI International Annual Conference “Managing Operations Networks”, Venice, Italy (pp. 7-8).
Stewart, T. A. (1997). Intellectual Capital. New York: Doubleday,
Teixeira, P. N. (2005). The Human Capital Revolution in Economics. History of Economic Ideas, 13(2), 129–148.
Tofangsaz, A., Vakilifard, H., Talebnia, G., & Pour, M. G. (2013). An Investigation into Methods of Human Resource Valuation in the Iranian Private Banks (The Case Study of Shahr Bank). Journal of Basic and Applied Scientific Research, 3(8), 727-739.
Toulson, P. K., & Dewe, P. (2004). HR accounting as a measurement tool. Human Resource Management Journal, 14(2), 75-90.
Von Thünen, J. H., & Schumacher-Zarchlin, H. (1875). Der isolirte staat in beziehung auf landwirtschaft und nationalökonomie (Vol. 1). Wiegant, Hempel & Parey.
Verma, S & Dewe, P. (2008). Valuing human resources: Perceptions and practices in UK organizations. Journal of Human Resource Costing and Accounting, 12(2), 102-123.
Wright, P. M., McMahan, G. C., & McWilliams, A. (1994). Human resources and sustained competitive advantage: a resource-based perspective. International Journal of Human Resource Management, 5(2), 301-326.
American Accounting Association (1973). Report of the Committee on Human Resource Accounting. The Accounting Review, Supplement to 48 (-), 169–185.
Bassey, B. E., & Tapang, A. T. (2012). Capitalized human resources cost and its influence on corporate productivity: A study of selected companies in Nigeria. International Journal of Financial Research, 3(2), 48-59
Becker, G. S. (1962). Investment in human capital: A theoretical analysis. The Journal of Political Economy, 70(49), 9-49.
Becker, G. S. (1964). Human capital. New York: Columbia University Press for the National Bureau of Economic Research.
Becker, G. S. (2009). Human capital: A theoretical and empirical analysis, with special reference to education. Chicago: University of Chicago Press.
Bavali, E., & Jokar, I. (2014). A new approach for measuring human resource accounting. Management Science Letters, 4(2), 335-340.
Bokhari, I. H., Qureshi, T. M., Bashir, F., & Hijzi, S. T. (2012). The yes, no decision is easy now: Is human capital accounting challenge for accountants. African Journal of Business Management, 6(15), 5281-5287.
Bontis, N. (2001). Assessing knowledge assets: a review of the models used to measure intellectual capital. International Journal of Management Reviews, 3(1), 41-60.
Bontis, N. (2003). Intellectual capital disclosure in Canadian corporations. Journal of Human Resource Costing & Accounting, 7(1), 9-20.
Bontis, N., & Fitz-Enz, J. (2002). Intellectual capital ROI: a causal map of human capital antecedents and consequents. Journal of Intellectual capital, 3(3), 223-247.
Brennan, N & Connell, B. (2000). Intellectual capital: current issues and policy implications. Journal of Intellectual capital, 1(3), 206-240.
Brooking, A. (1996). Intellectual Capital: Core Asset for the Third Millennium Enterprise. New
York: International Thomson Business Press,
Brummet, L.R., Flamholtz, E. and Pyle, W.C. (1968). Human resource measurement-a challenge for accountants, Accounting Review, 43(2), 217-24.
Bullen, M. L. (2007). Human resource accounting: A useful tool for measurement and management in organizations. Leadership and Organizational Management Journal, 5(-), 85-103.
Bullen, M. L., & Eyler, K. A. (2010). Human resource accounting and international developments: implications for measurement of human capital. Journal of International Business and Cultural Studies, 3(3), 1-16.
Coff, R. W. (1997). Human assets and management dilemmas: Coping with hazards on the road to resource-based theory. Academy of Management Review, 22(2), 374-402.
Dean, Passard C., McKenna, K., & Krishnan, V. (2012). Accounting for Human Capital: Is the
Balance Sheet Missing Something? International Journal of Business and Social Science, 3(12), 61-64.
Dobija, M. (1998). How to place human resources into the balance sheet? Journal of Human Resource Costing & Accounting, 3(1), 83-92.
Edvinsson, L., & Malone, M. (1997). Intellectual Capital: The Proven Way to Establish Your Company's Real Value by Measuring Its Hidden Brain Power. London: Piatkus.
Enyi, E. P., & Akindehinde, A. O. (2014). Human resource accounting and decision making in post-industrial economy. International Journal, 2(1), 19-35.
Fisher, I. (1906). The nature of capital and income. New York: The Macmillan Company.
Flamholtz, E. G. (1974). Human Resource Accounting. California: Dickenson Publishing Company.
Flamholtz, E. (1974). Human resource accounting: a review of theory and research. Journal of Management Studies, 11(1), 44-61.
Flamholtz, E. G. (1985). Human Resource Accounting, San Francisco: Jossey-Bass.
Flamholtz, E. G. (1999) Human Resource Accounting, Boston: Kluwer Academic Publishers.
Flamholtz, E. G., Bullen, M. L., & Hua, W. (2002). Human resource accounting: a historical perspective and future implications. Management Decision, 40(10), 947-954.
Flamholtz, E. G., & Main, E. D. (1999). Current issues, recent advancements, and future directions in human resource accounting. Journal of Human Resource Costing & Accounting, 4(1), 11-20.
Guthrie, J., & Murthy, V. (2009). Past, present and possible future developments in human capital accounting: a tribute to Jan-Erik Gröjer. Journal of Human Resource Costing & Accounting, 13(2), 125-142.
Guthrie, J., Ricceri, F., & Dumay, J. (2012). Reflections and projections: a decade of intellectual capital accounting research. The British Accounting Review, 44(2), 68-82.
Hai-Ming, C., & Ku-Jun, L. (2003). The measurement of human capital and its effects on the analysis of financial statements. International Journal of Management, 20(4), 470-478
Hendricks, L. (2002). How Important Is Human Capital for Development? Evidence from
Immigrant Earnings. American Economic Review, 92(1), 198-219.
Hudson, W. (1993), Intellectual Capital: How to Build it, Enhance it, Use it. New York, NY: John Wiley.
Ijeoma, N., Bilesanmi, A. O., & Aronu, C. O. (2013). Determining the contribution of human resource accounting (HRA) on financial statement of Nigerian banks using the mantel test analysis. International Journal of Scientific & Technology Research, 2(10), 51-55.
Ikpefan, O. A., Kazeem, B. L. O., & Taiwo, J. (2015). Human capital accounting and performance of microfinance banks (MFB) in Nigeria. Research Journal of Finance and Accounting, 6(1), 65-75.
International Federation of Accountants (1998). The Measurement and Management of Intellectual Capital. New York, NY: International Federation of Accountants (IFAC).
Islam, M. A., Kamruzzaman, M., & Redwanuzzaman, M. (2013). Human resource accounting: Recognition and disclosure of accounting methods & techniques. Global Journal of Management and Business Research, 13(3), 1-9.
Jelil, A. A., Olotu, A. E., & Omojola, S. O. (2014). Optimizing the effectiveness of financial reporting through human resources accounting. International Journal of Accounting Research, 2(1), 30-42.
Jeroh, E. (2013). Human capital accounting and the comparability of financial statements in Nigeria. Journal of Accounting Management, 3(2), 53-63.
Jeroh, E., & Okafor, C. A. (2010). Human capital figures and the balance sheet: Implication for personnel selection decisions in Nigeria. Indian Journal of Multidisciplinary Research, 6(2), 329-340.
Jones, B. F. (2011). The human capital stock: a generalized approach (No. w17487). National Bureau of Economic Research.
Kashive, N. (2013). Importance of human resource accounting practices and implications of measuring value of human capital: Case study of successful PSUs in India. XIMB Journal of Case Research, 4(02), 113-143.
Kirfi, M. M., & Abdullahi, A. (2012). Human capital accounting: Assessing possibilities for domestication of practice in Nigeria. Research Journal of Finance and Accounting, 3(10), 57-63.
Lev, B & Schwartz, A. (1971). On the use of the economic concept of human capital in financial statements. The Accounting Review, 46(1), 103-112.
Likert, R.M. (1961). New Patterns of Management. New York: McGraw Hill Book Company.
Likert, R. M. (1967). The Human Organization: Its Management and Value. New York: McGraw-Hill Book Company.
Luthy, D. H. (1998). Intellectual capital and its measurement. In Proceedings of the Asian Pacific Interdisciplinary Research in Accounting Conference (APIRA), Osaka, Japan.
Mayo, A. (2001). Human Value of the Enterprise. London: Nicholas Brealey Publishing.
Mayo, A. (2005). Helping HR to understand the strategic value chain. Strategic HR Review, 5(1), 32-35.
McCowen, P. (1968). Human asset accounting. Management Decision, 2(2), 86-89.
Micah, L. C., Ofurum, C. O., & Ihendinihu, J. U. (2012). Firms financial performance and human resource accounting disclosure in Nigeria. International Journal of Business and Management, 7(14), 67-75.
Miller, R. (1996). Measuring What People Know. Human Capital Accounting for the Knowledge Economy. Washington, DC: OECD Publications and Information Center,
Morse, W. J. (1973). A note on the relationship between human assets and human capital. The Accounting Review, 48(3), 589–593.
Ravichandra, T., Chacko, A., & Ganguly, S. (2015). Human capital accounting. International Journal of Research in Finance and Marketing, 5(1), 18-25.
Robinson, D. F. (1974). Human asset accounting. Long Range Planning, 7(1), 58-60.
Roslender, R., & Fincham, R. (2001). Thinking critically about intellectual capital accounting. Accounting, Auditing & Accountability Journal, 14(4), 383-399.
Roslender, R., Stevenson, J., & Kahn, H. (2006). Employee wellness as intellectual capital: an accounting perspective. Journal of Human Resource Costing & Accounting, 10(1), 48-64.
Scarpello, V., & Theeke, H.A. (1989). Human resource accounting: A measured critique. Journal of Accounting Literature, 8 (-), 265-80.
Schultz, T. W. (1961). Investment in human capital. The American Economic Review, 51(1), 1-17.
Singh, H. K., & Singh, V. (2009). Human resource accounting practices in infosys technologies ltd: An evaluation. Management Insight, 5(1), 67-73.
Stanko, B. B., Zeller, T. L., & Melena, M. F. (2014). Human asset accounting and measurement: Moving Forward. Journal of Business & Economics Research (JBER), 12(2), 93-104.
Steen, A., & Welch, D. (2011). Are accounting metrics applicable to human resources? The case of return on valuing assignments. Australasian Accounting, Business and Finance Journal, 5(3), 57-72.
Stenlund, K. L., & Hörte, S. A. (1999, June). Competence accounting–methods for measuring and valuing key competencies. In European Operations Management Association VI International Annual Conference “Managing Operations Networks”, Venice, Italy (pp. 7-8).
Stewart, T. A. (1997). Intellectual Capital. New York: Doubleday,
Teixeira, P. N. (2005). The Human Capital Revolution in Economics. History of Economic Ideas, 13(2), 129–148.
Tofangsaz, A., Vakilifard, H., Talebnia, G., & Pour, M. G. (2013). An Investigation into Methods of Human Resource Valuation in the Iranian Private Banks (The Case Study of Shahr Bank). Journal of Basic and Applied Scientific Research, 3(8), 727-739.
Toulson, P. K., & Dewe, P. (2004). HR accounting as a measurement tool. Human Resource Management Journal, 14(2), 75-90.
Von Thünen, J. H., & Schumacher-Zarchlin, H. (1875). Der isolirte staat in beziehung auf landwirtschaft und nationalökonomie (Vol. 1). Wiegant, Hempel & Parey.
Verma, S & Dewe, P. (2008). Valuing human resources: Perceptions and practices in UK organizations. Journal of Human Resource Costing and Accounting, 12(2), 102-123.
Wright, P. M., McMahan, G. C., & McWilliams, A. (1994). Human resources and sustained competitive advantage: a resource-based perspective. International Journal of Human Resource Management, 5(2), 301-326.