A System Dynamics Approach to Human Resource Accounting.
The Accounting Review
1974
This article presents a study on a system dynamic approach to human resource accounting in the U.S. It seems inevitable that increasing concern with socioeconomic matters will continue to force accountants to try and include material on the externality effects in accounting statements. As this material gets more comprehensive, it will reach a point at which the supplementary material will give the lie to the conventional interpretation of the normal accounts. It can be seen that not only is this future productivity dependent on retraining the worker's services, but also it will be necessary to maintain at the least his or her level of skill over the intervening period.
- DOI
- 10.2308/tar-4515043
- Volume
- 49 (3)
- Pages
- 538-546
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref