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The communication of human accounts: Examining models of sensegiving
Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
2009 (engelsk)Inngår i: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 13, nr 2, s. 163-179Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

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 resourcereporting 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.

sted, utgiver, år, opplag, sider
2009. Vol. 13, nr 2, s. 163-179
Emneord [en]
Social accounting, Human resource accounting, Intellectual capital, Modelling
HSV kategori
Identifikatorer
URN: urn:nbn:se:su:diva-34039DOI: 10.1108/14013380910968674OAI: oai:DiVA.org:su-34039DiVA, id: diva2:284090
Tilgjengelig fra: 2010-01-04 Laget: 2010-01-04 Sist oppdatert: 2017-12-12bibliografisk kontrollert

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