The makings of a statement: accounting for employee health
2010 (English)In: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 14, no 4, 286-306 p.Article in journal (Refereed) Published
Purpose – The purpose of this paper is to explore how the idea of health statements is constructed and on what assumptions it rests.
Design/methodology/approach – Published health statements from the Swedish municipality of Umea ̊ are analysed in terms of the rhetoric of the arguments that are presented. This is done in order to identify the assumptions the arguments rest on.
Findings – Although no empirical proof is provided, the arguments presented in the health statements of Umea ̊ municipality follow a logic that goes from success factors to good results via employee health and satisfaction as a proxy of internal quality of work that in turn is assumed to create good quality of service. The construction of that logic is concomitantly the production and reproduction of a moral system of values that rest on the ambiguousness and implicitness.
Originality/value – A discussion about the assumptions expressed in Umea ̊ municipality’s health statements, how they are constructed to make the management accounting of employee health work and the construction of morals that is implicit in that system.
Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2010. Vol. 14, no 4, 286-306 p.
Management accounting, Intellectual capital, Sweden, Balanced scorecard, Employees, Personal health
Research subject Business Administration
IdentifiersURN: urn:nbn:se:su:diva-132600DOI: 10.1108/14013381011105966OAI: oai:DiVA.org:su-132600DiVA: diva2:953204