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The Communication of Human Accounts: Examining models of sensegiving
Stockholm University, School of Business.
Mälardalen University, School of Sustainable Development of Society and Technology.ORCID iD: 0000-0002-7889-2331
Stockholm University.
2009 (English)In: Human Resource Costing and Accounting, ISSN 1401-338X, Vol. 13, no 2, p. 163-179Article in journal (Refereed) Published
Abstract [en]

Abstract:

Purpose – The purpose of the paper is to reflect on how sensegiving cues are encapsulated in models of reporting for human resources. This has been by investigating elements, arguments and formats of the models.

Design/methodology/approach – This paper focuses on the three discourses of human resource reporting that Jan-Erik Gröjer is a part of. This paper is an appreciation of the importance of Jan-Erik's work in the field of human resource communication as well as an illustration of how ideas and models changes over time.

Findings – The paper concludes that: there is no coherent idea of how sensegiving should be made in order to affect the sensemaking processes of human resources, the models emanate from different forms of critiques and the sensegiving cues change accordingly, and accounting for human resources has an ethical dimension.

Practical implications – The choice of model for reporting on human resources affects not only the content of the human resource report (the what and how question), but also affected by which arguments are considered as most efficient in the sensegiving process.

Originality/value – The paper contributes to the understanding of how sensemaking is dependent on which sensegiving cues bring forward in the accounts of human accounts.

Place, publisher, year, edition, pages
2009. Vol. 13, no 2, p. 163-179
Keywords [en]
Human resource accounting, Intellectual capital, Modelling, Social accounting
National Category
Business Administration
Research subject
Industrial Economics and Organisations
Identifiers
URN: urn:nbn:se:mdh:diva-8272DOI: 10.1108/14013380910968674OAI: oai:DiVA.org:mdh-8272DiVA, id: diva2:293888
Available from: 2010-02-15 Created: 2010-02-15 Last updated: 2018-04-23Bibliographically approved

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Publisher's full texthttp://www.emeraldinsight.com/10.1108/14013380910968674

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf