Abstract
Although human resource accounting (HRA) is a relatively new field, its development has already passed through several discernible stages. The first stage of development, from 1960 to 1966, was marked by interest in HRA and the derivation of basic HRA concepts from related bodies of theory. The initial impetus for the development of HRA came from a variety of sources, including the economic theory of human capital, organizational psychologists’ concern for leadership effectiveness, the new human resource perspective, and a concern for human assets as components of corporate goodwill.
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© 1999 Springer Science+Business Media New York
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Flamholtz, E.G. (1999). Introduction: The Development and State of the Art of Human Resource Accounting. In: Human Resource Accounting. Springer, Boston, MA. https://doi.org/10.1007/978-1-4615-6399-0_1
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DOI: https://doi.org/10.1007/978-1-4615-6399-0_1
Publisher Name: Springer, Boston, MA
Print ISBN: 978-1-4613-7940-9
Online ISBN: 978-1-4615-6399-0
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