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Human Resource Accounting: An Historical Perspective, J. David Spiceland, Hilary C. Zaunbrecher
Human Resource Accounting: An Historical Perspective, J. David Spiceland, Hilary C. Zaunbrecher
Accounting Historians Journal
Recent years have witnessed the emergence of numerous treatises on the relative merits of human resource accounting. While the unprecedented pervasiveness of human resource literature suggests that the topic is new to our era, the debate itself is by no means novel. Indeed, the concept of human resource accounting is deeply rooted in the history of economic thought.