{"id":"https://openalex.org/W2052993688","doi":"https://doi.org/10.1108/00483488910133323","title":"The Moving Frontiers of Personnel Management: Human Resource Management or Human Resource Accounting?","display_name":"The Moving Frontiers of Personnel Management: Human Resource Management or Human Resource Accounting?","publication_year":1989,"publication_date":"1989-03-01","ids":{"openalex":"https://openalex.org/W2052993688","doi":"https://doi.org/10.1108/00483488910133323","mag":"2052993688"},"language":"en","primary_location":{"id":"doi:10.1108/00483488910133323","doi":"https://doi.org/10.1108/00483488910133323","is_oa":false,"landing_page_url":"https://doi.org/10.1108/00483488910133323","pdf_url":null,"source":{"id":"https://openalex.org/S139232146","display_name":"Personnel Review","issn_l":"0048-3486","issn":["0048-3486","1758-6933"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-1","ki-jl-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Personnel Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5017566044","display_name":"Christopher Dawson","orcid":"https://orcid.org/0000-0003-2514-5372","observed_orcids":["https://orcid.org/0000-0003-2514-5372"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Chris Dawson","raw_affiliation_strings":["Department of Management, Ealing College of Higher Education"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Management, Ealing College of Higher Education","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5017566044"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":96},"biblio":{"volume":"18","issue":"3","first_page":"3","last_page":"12"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9735999703407288,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9735999703407288,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.007000000216066837,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.0066999997943639755,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/human-resource-accounting","display_name":"human resource accounting","score":0.9909999966621399},{"id":"https://openalex.org/keywords/human-resource-management","display_name":"human resource management","score":0.9980000257492065},{"id":"https://openalex.org/keywords/personnel-management","display_name":"personnel management","score":0.8740000128746033},{"id":"https://openalex.org/keywords/accounting-profession","display_name":"accounting profession","score":0.8019999861717224},{"id":"https://openalex.org/keywords/personnel-specialists","display_name":"personnel specialists","score":0.5989999771118164},{"id":"https://openalex.org/keywords/human-resource-function","display_name":"human resources function","score":0.4269999861717224}],"concepts":[{"id":"https://openalex.org/C202372285","wikidata":"https://www.wikidata.org/wiki/Q1056396","display_name":"Human resource management","level":2,"score":0.8455194234848022},{"id":"https://openalex.org/C2779172953","wikidata":"https://www.wikidata.org/wiki/Q5938000","display_name":"Human resource accounting","level":3,"score":0.6331201195716858},{"id":"https://openalex.org/C107645774","wikidata":"https://www.wikidata.org/wiki/Q5467169","display_name":"Human resources","level":2,"score":0.6286413669586182},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6251522898674011},{"id":"https://openalex.org/C14036430","wikidata":"https://www.wikidata.org/wiki/Q3736076","display_name":"Function (biology)","level":2,"score":0.5875768661499023},{"id":"https://openalex.org/C176165272","wikidata":"https://www.wikidata.org/wiki/Q2072225","display_name":"Human resource management system","level":3,"score":0.5530100464820862},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5283936858177185},{"id":"https://openalex.org/C2780609101","wikidata":"https://www.wikidata.org/wiki/Q17156588","display_name":"Resource management (computing)","level":2,"score":0.4987621307373047},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.49096253514289856},{"id":"https://openalex.org/C206345919","wikidata":"https://www.wikidata.org/wiki/Q20380951","display_name":"Resource (disambiguation)","level":2,"score":0.475925475358963},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.43917202949523926},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.33486148715019226},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.14123904705047607},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.08182975649833679},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C31258907","wikidata":"https://www.wikidata.org/wiki/Q1301371","display_name":"Computer network","level":1,"score":0.0},{"id":"https://openalex.org/C78458016","wikidata":"https://www.wikidata.org/wiki/Q840400","display_name":"Evolutionary biology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/00483488910133323","doi":"https://doi.org/10.1108/00483488910133323","is_oa":false,"landing_page_url":"https://doi.org/10.1108/00483488910133323","pdf_url":null,"source":{"id":"https://openalex.org/S139232146","display_name":"Personnel Review","issn_l":"0048-3486","issn":["0048-3486","1758-6933"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-1","ki-jl-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Personnel Review","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":13,"referenced_works":["https://openalex.org/W654488908","https://openalex.org/W1975651845","https://openalex.org/W2021817219","https://openalex.org/W2032060998","https://openalex.org/W2058059232","https://openalex.org/W2065935154","https://openalex.org/W2105690306","https://openalex.org/W2111822244","https://openalex.org/W2159537183","https://openalex.org/W2312855058","https://openalex.org/W4242372624","https://openalex.org/W4298170126","https://openalex.org/W4301377693"],"related_works":["https://openalex.org/W2732459018","https://openalex.org/W4414546121","https://openalex.org/W4230880085","https://openalex.org/W2377870724","https://openalex.org/W2380667759","https://openalex.org/W7018142353","https://openalex.org/W7047668263","https://openalex.org/W2359209740","https://openalex.org/W4380635577","https://openalex.org/W4386787284"],"abstract_inverted_index":{"The":[0],"relationship":[1],"between":[2],"human":[3,7],"resource":[4,8],"accounting":[5],"and":[6],"management":[9],"is":[10,48],"examined.":[11],"Can":[12],"HRA":[13,43,49],"be":[14,30],"used":[15],"by":[16,32,61],"personnel":[17],"specialists":[18],"to":[19],"enhance":[20],"the":[21,24,38,50,56,62],"importance":[22],"of":[23,40,42,59],"HRM":[25,60],"function?":[26],"Should":[27],"this":[28],"opportunity":[29],"grasped":[31],"such":[33],"specialists,":[34],"actively":[35],"engaging":[36],"in":[37],"development":[39],"systems":[41],"within":[44],"their":[45],"organisations?":[46],"Or":[47],"vehicle":[51],"which":[52],"may":[53],"bring":[54],"forward":[55],"take":[57],"over":[58],"accountancy":[63],"profession?":[64]},"counts_by_year":[{"year":2018,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}