1、1外文文献翻译译文原文HRACCOUNTINGASAMEASUREMENTTOOLINTRACINGTHEHISTORYOFHUMANRESOURCEACCOUNTING,MOSTREVIEWERSWOULDAGREETHATTHETOPICISNOWEXPERIENCINGSOMETHINGOFAREVIVALTHISRESEARCHSETOUTTOEXPLOREWHYHRACCOUNTINGISREGARDEDASIMPORTANT,TOWHOMITISIMPORTANTANDITSLINKSWITHORGANISATIONALANDHRSTRATEGIESWEUSEDASURVEYQUE
2、STIONNAIREAPPROACHTOGATHERDATAASCALEWASDEVELOPEDMEASURINGTHEEXTENTTOWHICHRESPONDENTSTHOUGHTEACHITEMREFLECTEDTHEIRORGANISATIONSVIEWONTHEIMPORTANCEOFMEASURINGOFHUMANRESOURCESCOMPONENTANALYSISREVEALEDTWOREASONSWHYMEASURINGHUMANRESOURCESISPERCEIVEDASBEINGIMPORTANTTHEFIRSTILLUSTRATESTHEVIEWTHATMEASUREMEN
3、TREFLECTSTHESTRATEGICANDCOMPETITIVEIMPORTANCEOFHUMANRESOURCES,WHILETHESECONDSUGGESTSTHAT,TOEARNCREDIBILITY,HRMMUSTBEEXPRESSEDINFINANCIALTERMSFURTHERANALYSISHIGHLIGHTEDTHEIMPORTANCEOFSENIORMANAGEMENTANDFINANCIALMANAGERSSUPPORTFORMEASURINGHUMANRESOURCESANDDREWATTENTIONTOWHATMAYAPPEARTOBEAHARDVIEWOFHRM
4、HELDBYHRMANAGERSINRELATIONTOWHYTHEYCONSIDERTHISIMPORTANTCONTACTPHILIPDEWE,SCHOOLOFMANAGEMENTANDORGANIZATIONALPSYCHOLOGY,BIRKBECKCOLLEGE,LONDONEMAILPDEWEBBKACUKWHENITCOMESTOTRACINGTHEHISTORYOFHRACCOUNTING,MOSTREVIEWERSGROJERANDJOHANSON,1998JOHANSON,1999AGREETHATDURINGTHEFIRSTHALFOFTHE1970SITWASONEOFT
5、HEMOSTRESEARCHEDSUBJECTSWITHINACCOUNTING,CONSUMINGAVASTAMOUNTOFACADEMICENDEAVOURROSLENDERANDDYSON,1992311MOSTWOULDALSOAGREETHAT,FOLLOWINGALESSFRUITFULRESEARCHPERIODGROJERANDJOHANSON,1998495,ONECOULDHAVEEXPECTEDINTERESTINTHEAREATOWANEBUT,ONTHECONTRARY,ITHASEXPERIENCEDSOMETHINGOFAREVIVALDAWSON,199435W
6、HATISALSOCLEARFROMMOSTREVIEWSONHRACCOUNTINGISTHAT,DESPITECONSIDERABLEANDATTIMESINTENSEDEBATEABOUTWHYLITTLEPROGRESSHASBEENMADEINMEASURINGTHEVALUEOFHUMANRESOURCESSCARPELLOANDTHEEKE,1989,ITISNOTASUBJECTTHATWILLWILLINGLYDISAPPEARROSLENDERANDDYSON,1992312,SIMPLYBECAUSEOFITSPOTENTIALTOPROFOUNDLY2INFLUENCE
7、THEMANAGEMENTOFPEOPLEFLAMHOLTZ,1999WHYHRACCOUNTINGISREGARDEDASIMPORTANTANDBYWHOMISTHEFOCUSOFTHISRESEARCHHRACCOUNTINGISATERMTHATHASBOTHANARROWANDMOREGENERICFOCUSINTHELITERATUREWITHRESPECTTOTHEUNDERSTANDINGOFTHEVALUEOFPEOPLEINTHECONTEMPORARYWORKPLACEANDTHECONTRIBUTIONOFTHEHRFUNCTIONDEFINEDNARROWLY,ITI
8、STHEPROCESSOFIDENTIFYINGANDMEASURINGDATAABOUTHUMANRESOURCESANDCOMMUNICATINGTHISINFORMATIONTOINTERESTEDPARTIESAMERICANACCOUNTINGASSOCIATION,1973,ASCITEDINFLAMHOLTZ,1999XIITHISDEFINITIONSUGGESTSTHATHRACCOUNTINGISATOOLTHATCANBEUSEDFORREPORTINGPEOPLEASORGANISATIONALRESOURCESINBOTHFINANCIALANDMANAGERIALA
9、CCOUNTINGTERMSFLAMHOLTZ,1999,THEOBJECTIVEBEINGTOQUANTIFYTHEECONOMICVALUEOFPEOPLESACKMANETAL,1989235ACCORDINGTOSVEIBY1997,ATTEMPTSTOCONVERTPEOPLEORCOMPETENCIESINTOFINANCIALTERMS,ALTHOUGHTHEORETICALLYINTERESTING,HAVENOTPROVEDENTIRELYUSEFULTOMANAGERSTHEUSEOFBOTHFINANCIALANDNONFINANCIALAPPROACHESISNOWAM
10、ORECOMMONTHEMEWHENDISCUSSIONFOCUSESONTHENATUREOFHRACCOUNTINGTHEREASONFORTHISISTHATHRACCOUNTINGSHOULDBETHOUGHTOFASASETOFTECHNIQUESTHATPROVIDEAMOREBALANCEDPERSPECTIVE,ENCOURAGINGASMUCHCONCERNABOUTTHELONGTERMDRIVERSOFFINANCIALSUCCESSASABOUTCURRENTPERFORMANCEANDVALUECONSEQUENTLY,THELITERATUREHASADOPTEDA
11、WIDERBRIEFWHENDESCRIBINGITSNATURETHEDEVELOPMENT,ANDRANGE,OFAVAILABLETECHNIQUESHASHELPEDTOREINFORCETHISVIEWTECHNIQUESNOWRANGEFROMTOBINSQATOOLFORDETERMININGTHECHANGINGRELATIONSHIPBETWEENTANGIBLEASSETSANDMARKETVALUESTHROUGHTOTHEHUMANCAPITALINDEXDEVELOPEDBYWATSONWYATTSEEMAYO,2000THELATTERISUSEDASADIAGNO
12、STICINSTRUMENTFORORGANISATIONSWANTINGTOCHECKTHEIROWNHRHEALTHANDBENCHMARKITAGAINSTOTHERSTHEEMPHASISONTHEMEASUREMENTOFKNOWLEDGEANDINTELLECTUALCAPITALISJUSTANOTHEREXAMPLEOFTHISWIDERVIEWMEASURINGKNOWLEDGEANDHUMANCAPITALREFLECTSTHECONTEMPORARYIDEATHATKNOWLEDGEASASOURCEOFSUSTAINABLECOMPETITIVEADVANTAGEIST
13、HENEWWEALTHOFORGANISATIONSMUCHOFTHISLITERATUREISCONCERNEDWITHHOWSUCHINTANGIBLEASSETS,PARTICULARLYTHOSEREFLECTINGEMPLOYEEKNOWLEDGEANDCOMPETENCE,SHOULDBEVALUEDFORREPORTINGPURPOSES3SOMEWRITERSLESTER,1996SHEEDYGOHIL,1996SKITTLE,1995CLAIMTHATTHELEVELOFKNOWLEDGEBASEDASSETSOFANORGANISATIONGIVESACLEARERINDI
14、CATIONOFTHEPOTENTIALFORFUTUREPROFITABILITYTHANDOTRADITIONALHISTORICALACCOUNTINGMEASURESTHEREFORE,THERATEOFCHANGEINKNOWLEDGEBASEDANDOTHERINTANGIBLEASSETSMUSTBEINCLUDEDINANYMEANINGFULMEASUREOFPROFITSDAVIDOW,1996HOWEVER,AREVIEWBYSCARBROUGHANDELIAS2002SUGGESTSTHAT,ASANASSET,HUMANCAPITALISPRECARIOUSINTER
15、MSOFITSPOTENTIALMOBILITYANDDIFFICULTINTERMSOFITSMEASUREMENTTHEYCONCLUDETHATTHEREARENOSINGLEMEASURESOFHUMANCAPITALTHATAREINDEPENDENTOFTHECONTEXTINWHICHTHEYOPERATETHEYCONCLUDEINSHORT,MEASURESARELESSIMPORTANTTHANTHEACTIVITYOFMEASURINGOFCONTINUOUSLYDEVELOPINGANDREFININGOURUNDERSTANDINGOFTHEPRODUCTIVEROL
16、EOFHUMANCAPITALWITHINPARTICULARSETTINGSSCARBROUGHANDELIAS,2002XAND,BYIMPLICATION,OFWHATHRACCOUNTINGINVOLVESSOMECOMPANIESMEASURETHEIRINTANGIBLEASSETSBUTDONOTINCLUDETHEMINTHEIRANNUALREPORTBECAUSETHEYSEETHEMASPOINTLESS,GIVENCURRENTACCOUNTINGCONVENTIONS,ORBECAUSETHEYAREAFRAIDTHEYGIVEAWAYTOOMUCHINFORMATI
17、ON,ORBECAUSETHEREISNOTHEORETICALMODELFORTHISTYPEOFREPORTINGSVEIBY,1997SWEDISHCOMPANIESHAVE,HOWEVER,TAKENALEADINTHISRESPECTBYPUBLISHINGSTATEMENTSABOUTTHEIRHUMANRESOURCESINTHEIRANNUALREPORTSASANADDITIONTOTHECONVENTIONALFINANCIALSTATEMENTSEXAMPLESOFTHESEARETHEINTANGIBLEASSETSMONITORCELEMIANDTHEINTELLEC
18、TUALCAPITALINDEXSKANDIATOTHISEXTENT,SCANDINAVIAHASBECOMEALEADERINTHEFIELDOFINTELLECTUALCAPITALMEASUREMENTROOSANDROOS,1997NEVERTHELESS,DESPITETHESEDEVELOPMENTS,THEDEBATESURROUNDINGTHENATUREOFHRACCOUNTINGANDITSMEASUREMENTCONTINUESBONTISETAL1999,FOREXAMPLE,VIEWHRACCOUNTINGASMOREOFAREPERTOIREOFTOOLSAVAI
19、LABLETOMEASUREANDMANAGEINTANGIBLERESOURCESTHEYDISCUSSITINRELATIONTOOTHERTOOLSSUCHASECONOMICVALUEADDED,THEBALANCEDSCORECARDANDINTELLECTUALCAPITALALLOFTHESEDIFFERENTAPPROACHESAREBASEDAROUNDTHEIDEATHATTHEVALUECREATINGCAPACITYOFANRELATESTOTHEKNOWLEDGEANDCAPABILITIESOFITSPEOPLETHEYCONCLUDETHATREGARDINGAN
20、YONEPARTICULARAPPROACHASBEINGTHEBESTWOULD,INTHEIRWORDS,BEPRETENTIOUSAND4HARMFULBONTISETAL,1999400SONARROWLYDEFININGHRACCOUNTINGHASDISTINCTLIMITATIONSBECAUSETHEMEASUREMENTOFHUMANRESOURCESINWHATEVERGUISETHENBECOMESRELIANTONAPURELYFINANCIALMETRICTHATINVARIABLYINVOLVESDEBATEABOUTASSETMODELSANDCOSTBENEFI
21、TANALYSISTHEREIS,ASNOTED,ABROADERVIEWOFHRACCOUNTINGESPOUSEDBYPROPONENTSINCLUDINGCASCIO1991ANDFITZENZ1984,1990THEIRARGUMENTISTHATHUMANRESOURCESNEEDTOBEMEASUREDINTERMSOFTHEIRSTRATEGICMANAGEMENTPOTENTIALASEXPRESSEDTHROUGHCONCEPTSSUCHASHUMANVALUEMANAGEMENTFITZENZ,1990ANDHREXPENSEMODELSCASCIO,1991SUCHCON
22、CEPTSARECLEARLYBASEDONHRACCOUNTINGPRINCIPLES,BUTALSORECOGNISETHEUTILITYOFNONFINANCIALASWELLASFINANCIALMEASURESINFACT,ASOUTLINEDBYFLAMHOLTZ1999,HRACCOUNTINGHASTHREEMAINROLESTOPROVIDEORGANISATIONSWITHOBJECTIVEINFORMATIONABOUTTHECOSTANDVALUEOFHUMANRESOURCES,TOPROVIDEAFRAMEWORKTOGUIDEHRDECISIONMAKINGAND
23、TOMOTIVATEDECISIONMAKERSTOTAKEANHRPERSPECTIVEHERE,WEADOPTTHISBROADERNOTION,EMBRACINGBOTHARANGEOFFINANCIALANDNONFINANCIALMEASUREMENTSASSOCIATEDWITHHRMWHYHRACCOUNTINGWHY,ASKROSLENDERANDDYSON,SHOULDHRACCOUNTINGBEREJUVENATEDATTHEPRESENTTIMETHEANSWERLIESINTHELEVELOFCONSENSUSWHICHPRESENTLYEXISTSABOUTTHECR
24、UCIALROLETHATEMPLOYEESPLAYINALLORGANISATIONS1992312THISCONSENSUSHASBEENEXPRESSEDINDIFFERENTWAYSBYDIFFERENTAUTHORS,BUTSOMECOMMONTHREADSCANBEIDENTIFIEDTHEFIRSTPOINTSTOTHECHANGINGSTRUCTUREOFORGANISATIONS,THEIMPORTANCEOFCOMMUNICATIONSANDTHEIMPACTOFTECHNOLOGY,THENEEDFORCONTINUOUSLEARNINGANDTHEEMERGENCEOF
25、THEKNOWLEDGEWORKER,COUPLEDWITHTHERISEINIMPORTANCEOFTHENOTIONSOFINTANGIBLEASSETSANDINTELLECTUALCAPITALCASCIO,1998BOUDREAU,1998MAYO,2000JOHANSONANDLARSEN,2000ROSLENDER,1997ASECONDTHEMEPOINTSTOTHEGLOBALISATIONOFCOMPETITIONWHERECOMPETINGTHROUGHCOSTISNOTENOUGHANDSO,FORMANYORGANISATIONS,FUTUREPROFITABILIT
26、YLIESINTHESKILLSANDCAPABILITIESOFEMPLOYEES,WITHTHERESULTTHATTHEDEVELOPMENTOFPEOPLERESOURCEBASEDSTRATEGIESBECOMESTHENEWSOURCEOFCOMPETITIVEADVANTAGESLOMAN,19995SUSTAINABLEGROWTHCOMESTHROUGHTHEORGANISATIONSABILITYTODEVELOPWHATAREITSMOSTVALUABLE,RAREANDDIFFICULTTOIMITATERESOURCESIEPEOPLEANDTOUSETHESERES
27、OURCESINWHATHASBECOMEKNOWNASTHEVALUEBASEDTHEORYOFCOMPETITIVEADVANTAGEBOUDREAU,1998THETHIRDTHEMEISREPRESENTEDBYTHECHANGINGNATUREOFMANAGEMENT,WHEREMANAGERSAREINCREASINGLYBECOMING“FACILITATORS“OFKNOWLEDGEINTENSIVECOMPANIESMOSTVALUABLEASSETSHUMANANDINTELLECTUALCAPITALFLAMHOLTZANDMAIN,199919COUPLEDWITHTH
28、ISISTHEGROWINGSIGNIFICANCEINMOSTORGANISATIONSOFHRMREFLECTEDINTHEBELIEFTHATTHEMANAGEMENTOFPEOPLEISNOWAKEYELEMENTINTHESTRATEGICPLANNINGOFANYORGANISATIONROSLENDERANDDYSON,1992314ANDTHEVIEWTHATTHEAIMOFHRMISTOCONTRIBUTETOTHEVALUEOFTHEORGANISATIONBYOPTIMISINGTHEVALUEOFITSHUMANASSETSFLAMHOLTZ,199912APOSITI
29、VEASSOCIATIONHASBEENESTABLISHEDBETWEENHIGHCOMMITMENTMANAGEMENTPRACTICESANDTHEFINANCIALPERFORMANCEOFORGANISATIONSHUSELID,1995WOOD,1999THISBODYOFEMERGINGEVIDENCESUPPORTSTHEVIEWTHATMANAGINGHUMANRESOURCESDOESLEADTOTANGIBLERETURNS,MAKINGTHEPRESSURETOMEASURETHEACCOMPLISHMENTSOFTHEHRFUNCTIONEVENMOREINTENSE
30、PFEFFER,1997THEFINALTHEME,TAKINGTHEMEASUREMENTOFANDACCOUNTINGFORHUMANRESOURCESINTOSOMETHINGOFARENAISSANCEROSLENDER19979,ISTHEVIEWTHATORGANISATIONSTAKESERIOUSLYONLYWHATTHEYCANMEASUREANDMEASURETHETHINGSONLYTHEYARESERIOUSABOUTJOHANSONANDLARSEN2000170THECHALLENGETOBEGRASPEDISONEOFFINDINGAWAYTOVALUETHEIN
31、TRINSICDIVERSITYINTHEWORTHOFPEOPLEMAYO,20005WHILEPUTTINGPEOPLEONTHEBALANCESHEETMAYBETHEDOMINANTIMAGEOFHRACCOUNTINGFORMANYFLAMHOLTZ19993THEREISMORETOITTHANTHATALTHOUGHHRACCOUNTINGHASBEENPLAGUEDBYTHEDIFFICULTIESOFMEASUREMENT,ITSAIMISTOACCOMPLISHTWOTHINGSTOPROVIDEAWAYOFTHINKINGABOUTPEOPLEASVALUABLEORGA
32、NISATIONALRESOURCESANDTOACTASADECISIONMAKINGTOOLPROVIDINGTHENECESSARYINFORMATIONTOEFFECTIVELYMANAGEANDDEVELOPSUCHAVALUABLERESOURCEFLAMHOLTZ,1999JOHANSONANDLARSEN,2000ROSLENDERANDDYSON,1992SCARPELLOANDTHEEKE,1989INTHISRESPECTHRACCOUNTINGISCLEARLYOFMUCHGREATERIMPORTANCETHAN6SIMPLYFINDINGAMEANSOFPUTTIN
33、GPEOPLEONTHEBALANCESHEETROSLENDERANDDYSON,1992319MEASUREMENTPITFALLSANDTHEACCOUNTINGIDEOLOGYMEASURINGHUMANRESOURCESHASBEENVIEWEDASPROCEEDINGRATHERSLOWLYBECAUSEITSADVOCATESALWAYSSEEMTOBEINTHEMINORITYTURNER,1996DESPITETHIS,RESEARCHHAS,OVERTHEPASTDECADE,BEENSUBSTANTIALLYMEASUREMENTORIENTEDJOHANSONANDLA
34、RSEN,2000NUMEROUSSTUDIESREPORTADVANCESINMEASUREMENTAPPROACHES,CASESTUDIESOFDEVELOPINGPRACTICEANDTHEGROWINGSUPPORTFORTECHNIQUESSUCHASTHEBALANCEDSCORECARDEGBOUDREAU,1998FITZENZ,2000FLAMHOLTZ,1999FLAMHOLTZANDMAIN,1999THESEACHIEVEMENTSMAYHAVEBEENSOMEWHATOVERSHADOWEDBYRESEARCHTHATHAS,QUITENECESSARILY,BEE
35、NPREOCCUPIEDWITHDEBATINGARANGEOFMEASUREMENTCONCERNSINCLUDINGTHEOLDARGUMENTSTHATWILLCONTINUETOBEDEBATEDLONGINTOTHEFUTURETURNER,199664THEFIRSTOFTHESEARGUMENTSCONCERNSTHECAPITALISATIONOFHUMANRESOURCESANDTHEDEBATESURROUNDINGWHETHERHUMANRESOURCESQUALIFY,ORCANAPPROPRIATELYBELABELLED,ASASSETSNOTWITHSTANDIN
36、GTHECOMPETINGVIEWTHATTHEREMAYBELITTLESUBSTANTIALDIFFERENCEBETWEENINTANGIBLEANDTANGIBLEASSETSWITHNOREASONTOTREATONEDIFFERENTLYFROMTHEOTHERSEEBOUDREAU,1998JOHANSONANDLARSEN,2000MIRVISANDMACY,1976TURNER,1996THEREHASALSOBEENTHENEEDTODISCUSSWHATANHRMEASUREMENTSYSTEMSHOULDBEDESIGNEDTOACHIEVE,BEARINGINMIND
37、THATMEASUREMENTISNOTNEUTRAL,ANDTHECHOICEOFMETRICSCONVEYSVALUES,PRIORITIESANDASTRATEGICFRAMEWORKBOUDREAU,199824THEDANGEROUSLIAISONBETWEENHUMANRESOURCESANDACCOUNTINGANDTHEPITFALLSOFMEASUREMENTREQUIRESADELICATEBALANCINGACTJUGGLINGTHEMULTIPLICITYOFOFTENUNLINKEDMEASURESWITHTHENEEDTOPROVIDEINFORMATIONTHAT
38、ISGOINGTOBEEFFECTIVEINGUIDINGANDMANAGINGBEHAVIOURPFEFFER,1997SIMILARLYTHEREHASALSOBEENANEEDTODEBATEWHETHERTHEACCOUNTINGPARADIGMHASBEENRECONCEPTUALISEDMAYO,2000TOACCOUNTFORTHENEWECONOMICTRANSFORMATIONFLAMHOLTZANDMAIN,199911THISINVOLVESACCOUNTINGREQUIREMENTSTHATMOVEBEYONDTHEACCEPTEDROLEOFCUSTODIALANDF
39、INANCIALACCOUNTABILITYINTOTHEREALMSOFFISCAL,SOCIALAND7ENVIRONMENTALACCOUNTABILITYTURNER,199671THISINVOLVESASHIFTINTHINKINGFROMHUMANASSETTOHUMANWORTHROSLENDER,1997,EMPHASISINGAMOREHOLISTICAPPROACHWHICHEMBRACESABROADERRANGEOFSOCIALSCIENTIFICTHINKINGROSLENDERANDDYSON,1992312ANDALLOWSFOREXPLORATIONINTHE
40、REALMSOFSOFTACCOUNTINGNUMBERSROSLENDER,199722ALLOFTHESEDEBATES,INCLUDINGTHEETHICSOFEVENATTEMPTINGTOMEASURETHEWORTHOFHUMANRESOURCESFLAMHOLTZ,1974,HAVEONEGOALINMINDTODEVELOPAMEANSOFVALUINGTHATCAPTURESTHEVERYNATUREOFTHEWORTHOFPEOPLEANDREPORTSITINAWAYTHATNOTONLYALLOWSFORTHEDEVELOPMENTOFTHEPEOPLETHEMSELV
41、ESBUTTHEADDEDVALUEWORTHTHATTHEYCONTRIBUTETOTHEORGANISATIONCONSEQUENTLY,UNDERSTANDINGWHYHRACCOUNTINGISIMPORTANT,TOWHOMITISIMPORTANTANDITSLINKSWITHORGANISATIONALANDHRSTRATEGIESWILLPROVIDEACONTEXTFORBENCHMARKINGTHELEVELOFSUPPORTFORMEASURINGHUMANRESOURCESANDHOWFARTHATSUPPORTHASBEENINTEGRATEDINTOTHETHINK
42、INGOFDIFFERENTMANAGERIALGROUPSANDORGANISATIONALSTRATEGIESTHISISWHATWESETOUTTOACHIEVESOURCETOULSON,PAULKANDDEWE,PHILIP,2004“HRACCOUNTINGASAMEASUREMENTTOOL”HUMANRESOURCEMANAGEMENTJOURNAL,VOL14,NO2,PP7590,16P,5CHARTS8译文人力资源会计作为一种计量工具在追踪人力资源会计的历史方面，大多数评论家会同意人力资源会计如今在经历复兴的过程。这次调查从探索为什么人力资源会计被认为是如此重要，对谁它是
43、重要的，对组织和人力资源战略的联系是否重要着手。我们采用调查表的方法收集数据。在某一程度上，开发了一种衡量尺度，这一尺度是通过每一项条款来反映组织认为人力资源计量的重要性的观点。组成的分析揭露了“为什么把人力资源的计量视为重要的”有两个理由第一，说明“测量反映人力资源的战略性和竞争力的重要性”，第二个建议“为赢得可靠性，人力资源管理必须在财务项目中表达出来”。进一步的分析强调了高级管理和财政管理者对人力资源计量的支持的重要性，同时要把注意人力资源经理会引出有关人力资源管理的什么“固定观点”和为什么他们认为其是重要的联系起来。联系人菲利普、威德，管理与组织心理学学校，BIRKBECK学院，伦敦。
44、电子邮箱PDEWEBBKACUK当涉及到追踪人力资源会计的历史的时候，大多数评论家（格娄杰尔和琼汉森，1998；琼汉森，1999）认同在二十世纪七十年代上半期期间提出的，它是“会计研究的其中一个主题，消耗了大量的学术力量”（罗斯兰德和代森，1992311）。大多数人也会认为它是产生于研究成果较贫乏的时期（格娄杰尔和琼汉森，1998495），有些人对这个领域拥有的兴趣正在衰退，但是相反，它却经历了一定程度的复兴（戴尔森，1994年35）。从大多数人力资源会计的角度也可清楚地看出，尽管有时对“为什么人力资源价值的计量几乎没有进展”会有强烈的争论斯卡贝娄和瑟克，1989，但是“它是一个不会自动消失的
45、课题”（罗斯兰德和代森，1992312），只因为它具有对管理员工产生深刻的影响的潜力弗兰郝斯，1999。为什么人力资源会计会被认为是如此重要，以及通过谁进行研究是这次调查的焦点。在现代工作场所和人力资源功能的贡献中，人力资源会计是一项在文献中涉及人员价值理解，具有一个即狭窄又更为普通的焦点的项目。狭窄地被定义为“是一个对人力资源数据进行识别和测量，然后把这些信息传递给利益相关者的过程”（美国会计协会，1973年，在弗兰郝斯中引用，1999XII）。这9一定义表明，人力资源会计是一种工具，在财务和管理会计术语中可用于把人作为组织的资源进行报告，（弗兰郝斯，1999年），其目的是“量化人的经济价值
46、”（赛克曼等人，1989年235）。根据斯威柏（1997年）所说，尝试将人或者能力转换成财务项目，尽管理论上是可行的，但没有被证明它是有利于管理者的。在讨论人力资源会计的特征时，财政和非财政方法的使用已成为更为平常的话题。这样做的理由是，人力资源会计应被视为一套技术，以提供一个更加客观的观点，鼓励对促进财政业绩达到当前成就的和对价值的长期驱动付出更多的关注。因此，当描述其性质的时候采用了一篇具有更广泛摘要的文献。现有技术的发展和范围有助于加强这一观点。现在技术范围从托宾的Q一种用来确定有形资产和市场价值之间的变化关系的工具，到由沃森亚特提出的“人力资本指数”（见梅奥，2000年）。后者是用来作
47、为诊断工具的，使组织可以检查自己的人力资源情况，然后把它作为一种基准。强调知识和智力资本的测量仅仅是这一看法延伸出去的另一个例子。测量知识和人力资本反映了当代的思想，即知识作为可持续的、具有竞争优势的一种资源是组织中的新财富。大部分这种文献关注是这种无形资产，特别是如何反映雇员的知识和能力，这点应当被重视为报告的目的。有些作者（莱斯特，1996年；旭迪，格黑尔，1996年；斯卡特，1995年）声称组织中以知识为基础的资产水平，相对传统的历史会计核算办法，能更清楚地表明未来的获利能力。因此，以知识为基础的和其他无形资产的变化率必须包含在任何有意义的利润计算中（达维，1996年）。然而，斯卡博罗夫
48、和埃里斯（2002）的评论表明，作为一种资产，根据其潜在的流动性和测量条件的困难而言，人力资本是不稳定的。他们得出结论，在运作过程中，人力资源在独立的背景中是没有单一的计量措施的。他们得出结论“总之，措施没有计量活动那么重要不断发展和完善我们对特别设置中人力资本的生产作用的理解”（斯卡博罗夫和埃里斯，2002X），并暗指了人力资源会计。有些公司对其无形资产进行计量，但不把它们包含在年度报告内，因为他们认为这些是无意义的，鉴于目前的会计惯例，或者因为他们害怕他们放弃了太多的信息，或因为没有这种类型的报告的理论模型（斯威柏，1997年）。然而，瑞典公司在这方面起了带头作用，他们把人力资源的相关数据
49、作为常规10的财务数据增加到年度报告中。这方面的例子是无形资产监视器（CELEMI）和智力资本指数（SKANDIA）。从这个意义上讲，斯堪迪纳尔在智力资本测量领域已经成为了领导者（罗斯和若斯，1997年）。然而，随着这些事态的发展，周围有关人力资源性质及其测量方式的争论仍在继续。例如，邦迪赛塔（1999年）认为人力资源会计可以作为计量和管理无形资源的全面性的工具。他们讨论它与其他工具，如经济附加值，平衡记分卡和智力资本的关系。所有这些不同的做法是基于这样的设想，即与知识有关的资本创造价值和人本身能力的关系。他们得出结论式把任何一个具体的办法视为最好的，用他们的话说，是狂妄的且有害的（邦体斯等，1999年400）。因此，狭义地界定人力资源会计具有明显的局限性，因为人力资源计量在一定名义上依赖于一个纯粹的财务指标，这必然涉及到资产的辩论模式和成本效益分析。因此，如上所述，以期更广泛的人力资源会计的主张的支持者包括卡斯奥（1991年）和费森斯（1984,1990）。他们的论点是，人力资源需要依据其战略管理的潜力来计量，并通过概念，如人的价值管理（费，酶，1990年）和人力资源成本计量模式来表现（卡肖，1991年）。这种观念显然是基于人力资源会计的原则，
