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Measuring Personnel through Human Resources Accounting Reports: A Procedure for Management of Learning. The Hospital Sector in Northwest Stockholm

Olsson, Birgitta LU (1999) In Journal of Human Resource Costing & Accounting 4(1). p.49-56
Abstract
In the beginning of 1990s preparations were underway in Sweden to enact a law aimed at making accounting on personnel in the annual reports compulsory. An official investigation resulted in a special report on how to design and report on it. The expectations and the discussions that followed resulted in considerable voluntary implementation of “personnel economics reports” or “human resources accounting reports” (HRA reports) in companies and municipalities. Preparations were made through education and training to acquaint people with the new procedure of reporting on personnel. The present article gives a description of one the most frequently used models of accounting on personnel elaborated during the 1990s in Sweden. In this article... (More)
In the beginning of 1990s preparations were underway in Sweden to enact a law aimed at making accounting on personnel in the annual reports compulsory. An official investigation resulted in a special report on how to design and report on it. The expectations and the discussions that followed resulted in considerable voluntary implementation of “personnel economics reports” or “human resources accounting reports” (HRA reports) in companies and municipalities. Preparations were made through education and training to acquaint people with the new procedure of reporting on personnel. The present article gives a description of one the most frequently used models of accounting on personnel elaborated during the 1990s in Sweden. In this article the experiences from a training programme with the aim of implementing this model for a group of hospital clinics, The Hospital Sector in Northwest of Stockholm, are described and analysed. (Less)
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author
publishing date
type
Contribution to journal
publication status
published
subject
keywords
intellectual capital, accounting on human resources, HR-resprots, Human resource costing, hospital
in
Journal of Human Resource Costing & Accounting
volume
4
issue
1
pages
49 - 56
publisher
Emerald Group Publishing Limited
ISSN
1401-338X
DOI
10.1108/eb029053
language
English
LU publication?
no
id
06e6e582-85c5-457d-8735-9be3d85af1b5 (old id 2344665)
date added to LUP
2012-02-22 14:34:31
date last changed
2016-06-29 08:55:23
@article{06e6e582-85c5-457d-8735-9be3d85af1b5,
  abstract     = {In the beginning of 1990s preparations were underway in Sweden to enact a law aimed at making accounting on personnel in the annual reports compulsory. An official investigation resulted in a special report on how to design and report on it. The expectations and the discussions that followed resulted in considerable voluntary implementation of “personnel economics reports” or “human resources accounting reports” (HRA reports) in companies and municipalities. Preparations were made through education and training to acquaint people with the new procedure of reporting on personnel. The present article gives a description of one the most frequently used models of accounting on personnel elaborated during the 1990s in Sweden. In this article the experiences from a training programme with the aim of implementing this model for a group of hospital clinics, The Hospital Sector in Northwest of Stockholm, are described and analysed.},
  author       = {Olsson, Birgitta},
  issn         = {1401-338X},
  keyword      = {intellectual capital,accounting on human resources,HR-resprots,Human resource costing,hospital},
  language     = {eng},
  number       = {1},
  pages        = {49--56},
  publisher    = {Emerald Group Publishing Limited},
  series       = {Journal of Human Resource Costing & Accounting},
  title        = {Measuring Personnel through Human Resources Accounting Reports: A Procedure for Management of Learning. The Hospital Sector in Northwest Stockholm},
  url          = {http://dx.doi.org/10.1108/eb029053},
  volume       = {4},
  year         = {1999},
}