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Original Articles

Accounting for human resource development in the public sector

Pages 661-688 | Published online: 26 Jun 2007

References

  • Carnevale , Anthony P. and Carnevale , David G. 1993 . Public Administration and the Evolving World of Work . Productivity in Review , XVII Fall : 1 – 14 .
  • Hartenstein , Annette A. 1987 . Human-Resource Management Practices in the Federal Government . National Productivity Review , XVII Winter : 45 – 53 . 1988
  • McGregor , Eugene B . 1988 . The Public Sector Human Resource Puzzle: Strategic Management of a Strategic Resource . Public Administration Review , 48 November : 941 – 950 . December
  • Accounting and Financial Management Division . April 1990 . Budget Issues: Human Resource Programs Warranting Consideration as Human Capital , April , Washington, D.C : T-JS General Accounting Office . GAOIAFMD-90-52
  • Caplan , Edwin H and Landekich , Stephen . 1974 . Human Resource Accounting: Past Present and Future , 2 New York : National Association of Accountant's .
  • Flamholtz , Eric G. 1985 . Human Resource Accounting , x – xi . San Francisco : Jossey-Bess . 2nd ed Revised and Expanded
  • Schultz , Theodore . 1961 . Investment in Human Capital . American Economic Review , March : 1 – 17 .
  • Dahl , Henry , Oberlin , Jeffrey and Schwandt , David . 1988 . What Should Human Resource Accounting Systems Count? . Training and Development , July : 20 – 25 .
  • Flamholtz . 1988 . op cit , July : 59
  • Ibid 3 19
  • Wart , Van , Montgomery , Cayer and Joseph , N. 1993 . Handbook of Training and Development for the Public Sector , 112 – 114 . San Francisco : Jossey-Bass Publishers . Carnevale, Anthony P. and Schulz, Eric. “Return on Investment: Accounting for Training”. Training and Development Journal (July 1990):s-1 - S-14; S-9 - S-14; Gilley, Jerry W. and England, Steven. Principles of Human Resource Development, Addison- Wesley Publishing Company, Inc., New York, 1989, pp. 266-268
  • Carnevale and Schulz . 1993 . op cit , : S-9 – S-14 .
  • Ibid S 10
  • Flamholtz . 1993 . op cit , : 13 – 18 .
  • Van Wart, op. cit.
  • Sheppeck , Michale A and Cohen , Stephen L . 1985 . Put a Dollar Value on Your Training Programs . Training and Development Journal , November : 60 – 61 . Gilley and England op cit pp. 272-273
  • Gilley and Eggland . 1985 . op cit , November : 274
  • Flamholtz . 1985 . op cit , November : 7 – 10 .
  • Roser , Sherman R . 1983 . A Practical Approach to the Use of Human Resource Accounting . Managerial Planning , 32 September : 35 – 39 . October 36
  • Meyers , Bruce G and Shane , Hugh M . 1984 . Human Resource Accounting for Managerial Decisions: A Capital Budgeting Approach . Personnel Administration , 29 January : 29 – 32 .
  • Flamholtz . 1984 . op cit , 29 January : 132 – 170 .
  • Hermanson , Diana R , Ivancevich , David M and Hermanson , Roger H . 1992 . Human Resource Accounting in Recessionary Times . Management Accounting , 74 July : 69
  • Blau , Gary . 1978 . Highlights of the Literature: Human Resource Accounting , 23 Scarsale, New York : Work in America Institute .
  • Roser , Sherman R . 1978 . op cit , : 35
  • Rogow , Robert B and Edmonds , Charles P . 1988 . Tallying Employees as Assets . Personnel Administration , June : 168 – 170 . Flamholtz, op cit p. 173
  • Flamholtz . 1988 . op cit , June : 173 – 187 .
  • Steffy , Brian and Maurer , Steven D . 1988 . Conceptualizing and Measuring the Economic Effectiveness of Human Resource Activities . Academy of Management , 13 ( 2 ) June : 279 Flamholtz, op cit, pp. 196-222
  • Flamholtz . 1988 . op cit , 13 ( 2 ) June : 205 – 211 .
  • Meyers and Shane . 1988 . op cit , 13 ( 2 ) June : 34
  • Flamholtz . 1988 . op cit , 13 ( 2 ) June : 62 – 65 .
  • 1988 . Ibid , 13 ( 2 ) June : 60
  • 1988 . Ibid , 13 ( 2 ) June : 61
  • 1988 . Ibid , 13 ( 2 ) June : 67 – 69 .
  • Flamholtz . 1988 . op cit , 13 ( 2 ) June : 46 – 47 .
  • 1988 . Ibid , 13 ( 2 ) June : xv
  • Oberle , Joseph . 1989 . Human Resource Accounting . Training , 13 ( 2 ) July : 55 – 56 .
  • Geber , Beverly . 1992 . A Capital Idea . Training , 13 ( 2 ) January : 31 – 34 .
  • Rogow and Edmonds . 1992 . op cit , 13 ( 2 ) January : 168 – 170 .

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