ABSTRACT
Human Resource Accounting has attracted an enormous amount of interest in a comparatively short period of time. Although many inquiries related to the behavioural and organizational aspects of accounting have developed in a rather hesitant manner, research, writings, enthusiasms and. to be honest, criticisms and disappointments have flourished in this one particular area. A diverse group of scholars, and increasingly practitioners, have been attracted to the topic and. as a result, there have been an equally diverse number of approaches, suggestions and criticisms. But in the midst of this almost frenzied array of activities and arguments at least some of the scholars have had the enthusiasm and commitment to create a substantive and cumulative body of knowledge.
