Human Resource Accounting

A Stream on “Human Resource Accounting”
as part of the 17th Annual International Conference on Accounting
and the 17th Annual International Conference on Finance
8-11 July 2019,
 Athens, Greece
sponsored by the Athens Journal of Business & Economics

The Accounting Unit and the Finance Unit of ATINER are organizing a Stream on “Human Resource Accounting” as part of the 17th Annual International Conference on Accounting and the 17th Annual International Conference on Finance, 8-11 July 2019, Athens, Greece sponsored by the Athens Journal of Business & Economics.

Human resource accounting (HRA) is basically a cost accounting system which quantifies the worth and expenses of human resources on the employees (knowledge, experience, motivation, creativity, leadership, etc.) and the organization (recruitment, training, development, promotion, transfer, relocation, termination, etc.). It is thus, the organizational measurement of the cost and value of human resource characteristics and activities. From its inception in 1960’s through 1970’s, numerous HRA methods of valuing human resources and accounting cost models were used in various organizations in the United States, Canada, Europe and Mexico; then spread to Asia. By 1980’s, however, HRA interests significantly dropped worldwide with only limited applications presently due to limited HRA interests and lack of supporting financial and accounting cost systems. Effective application of accounting and finance in human resources can indeed ensure both short-term and long-term benefits to the employees and the companies; though, to date, various multi-national corporations provide different schools of thought about their practices of human resource management with different financial analysis and cost reporting systems. Recent introduction of human capital analytics, on the other hand, generates more HR data – financial, customer and supplier information – for indepth HR costing application. The purpose of this HRA Stream Proposal is three-fold (i) call for participation from interested scholars and practitioners who have done researches and/or published journals on human resource accounting, human resource management, and human capital analytics; (ii) identify interested companies where HRA cost and valuation models can be applied; and (iii) together, resurrect HRA back to the business forefront to help companies ‘walk their talk’ in treating their employees not as expenses, rather assets. You may participate as presenter of one paper or observer.

Fee structure information is available on www.atiner.gr/2019fees.

Special arrangements will be made with a local hotel for a limited number of rooms at a special conference rate. In addition, a number of special events will be organized, including a pragmatic symposium (as organized in Ancient Athens but fine-tuned to synchronous ethics), a special one-day educational island tour, a Myceanae and island of Poros visit, an Athens educational walking tour, a day trip to Delphi, and an ancient Corinth and Cape Sounion visit. Details of the social program are available here.

Please submit an abstract (email only) to: atiner@atiner.gr, using the abstract submission form by the 27 May 2019 to: Dr. Joseph VanVo, Adjunct Professor, College of Business Administration, California State University, Sacramento, USA. Abstracts should include the following: Title of Paper, Full Name (s), Affiliation, Current Position, an email address, and at least 3 keywords that best describe the subject of your submission. Decisions are reached within 4 weeks.

If your submission is accepted, you will receive information on registration deadlines and paper submission requirements. If you want to participate without presenting a paper, i.e. lead a stream, chair a session, review papers to be included in the conference proceedings or books, contribute to the editing of a book, or any other contribution, please send an email  to Dr. Gregory T. Papanikos, President, ATINER & Honorary Professor, University of Stirling, UK(gregory.papanikos@stir.ac.uk).

The association was established in 1995 as an independent world association of Academics and Researchers. Its mission is to act as a forum where Academics and Researchers from all over the world can meet in Athens, in order to exchange ideas on their research, and to discuss future developments in their disciplines.

The organizing and hosting of International Conferences and Symposiums, the carrying out of Research, and the production of Publications are the basic activities of ATINER.  Since 1995, ATINER has organized more than 400 International Conferences and other events, and has published close to 200 books. In 2012, the Association launched a series of conference paper publications (click here), and at the beginning of 2014, it introduced its own series of Journals (click here).

Academically, the Association is organized into Divisions, 37 Units and 6 Centers.  Each Unit organizes at least an Annual International Conference, and may also undertake various small and large research projects.

Academics and Researchers are more than welcome to become members and to contribute to ATINER’s objectives. If you would like to become a member, please download the relevant form (membership form). For more information on how to become a member, please send an email to: info@atiner.gr.