ABSTRACT
This chapter provides a number of insights on three pathways that intellectual capital (IC) researchers interested in progressing accounting for people might pursue: employee health and wellbeing; a broader range of human rights issues; and the role for human capital self-accounting. Accounting for labour within the profit and loss statement, which was how the accountancy profession had traditionally taken people into account, in effect ensured a diminution of labour's importance. The underlying thinking of Flamholtz's human resource accounting approach was embraced by a group of academics at Stockholm Business School's Personnel Economics Institute founded in 1988. As its name indicates, this was an interdisciplinary initiative that worked at the interface between several disciplines, including both accounting and finance. The list of generic human capital attributes identified earlier, the growth of which might be incorporated into a human capital account via a combination of numbers and narrative, included health and wellbeing.
