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

  • Birgitta Olsson
Publiceringsår: 1999
Språk: Engelska
Sidor: 49-56
Publikation/Tidskrift/Serie: Journal of Human Resource Costing & Accounting
Volym: 4
Nummer: 1
Dokumenttyp: Artikel i tidskrift
Förlag: Emerald Group Publishing Limited


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.


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


  • ISSN: 1401-338X

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