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1999
- handle: 10670/1.lqdopq
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human resources accounting history human resources management control socioeconomic analysis human resources cost accountingSujets proches
Employment management Human resource management Manpower utilization Personnel administration Corporations--Personnel management Human resources management Human assets Human beings--Economic value Human resourcesCiter ce document
Bernard Martory, « Twenty Years of HR Management Control », Accounting Auditing Control, ID : 10670/1.lqdopq
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An examination of evolutions over the last twenty years clearly shows the increasing importance of human resources management control. We trace the manifestations of this tendency in human resources accounting, in the development of human resources cost accounting and of socioeconomic analyses, in the definition of the principles, and particularly the implementation of the practices, of human resources management control. To retrace the history of human resources management control is also to lay the theoretic and practical foundation for a new dimension of management control, a dimension which has now proved to be indispensable.