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

In English

Författare

  • Birgitta Olsson

Summary, in English

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.

Publiceringsår

1999

Språk

Engelska

Sidor

49-56

Publikation/Tidskrift/Serie

Journal of Human Resource Costing & Accounting

Volym

4

Issue

1

Dokumenttyp

Artikel i tidskrift

Förlag

Emerald Group Publishing Limited

Ämne

  • Social Sciences Interdisciplinary

Nyckelord

  • intellectual capital
  • accounting on human resources
  • HR-resprots
  • Human resource costing
  • hospital

Status

Published

ISBN/ISSN/Övrigt

  • ISSN: 1401-338X