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March 18, 2026The Accounting Review

Human Resource Measurement-A Challenge for Accountants.

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Authors

RBR. Lee BrummetCollege of AccountingEFEric FlamholtzAnderson University - South CarolinaWPWilliam C. Pyle

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Implication

This article examines how accountants struggle to measure human resources, suggesting implications for financial reporting accuracy.

Key Points

  • To explore the challenges accountants face in measuring human resources and the implications for financial reporting.
  • Analysis of current accounting practices regarding human resources.
  • Review of corporate managers' concerns about measurement inadequacies.
  • Examination of the relationship between human resource investments and profitability.
  • Accountants often classify human resource expenditures as immediate costs instead of long-term investments.
  • Some evidence suggests a correlation between high human asset investments and increased profitability.
  • Corporate managers report insufficient information in financial reports to make informed decisions about human resources.

Cite This Study

Brummet et al. (1968) studied this question.

synapsesocial.com/papers/69ba42ee4e9516ffd37a3b33https://doi.org/10.2308/tar-4483834
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Report of the Committee on Accounting for Human Resources.1974
  2. 2Committee on Human Resource Accounting.1973 · 1 citations
  3. 3Impact Human Resource Accounting (HRA) in Indian Organisations2024
  4. 4Unveiling the Dynamics of Human Capital Valuation: Insights from Human Resource Accounting2024
  5. 5A Note on the Relationship Between Human Assets and Human Capital.1973 · 1 citations