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.
Spiceland, J. David 1949- and Zaunbrecher, Hilary C.
"Human resource accounting: An historical perspective,"
Accounting Historians Journal: Vol. 3
, Article 8.
Available at: https://egrove.olemiss.edu/aah_journal/vol3/iss1/8