Purpose This paper seeks to present the positions and conclusions of scholars to support a proposition that the asset approach to human resource accounting has failed. Design/methodology/approach Reviews the history of human asset accounting. Findings The paper offers an alternative “liability approach” to account for and report human resources. Originality/value The paper provides an argument and rationale to demonstrate that a liability paradigm would be compatible with normal accounting and reporting procedures.
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Herman Theeke (2005) studied this question.
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