{"id":"https://openalex.org/W654196293","doi":null,"title":"Personnel management, human capital theory, and human resource accounting","display_name":"Personnel management, human capital theory, and human resource accounting","publication_year":1981,"publication_date":"1981-01-01","ids":{"openalex":"https://openalex.org/W654196293","mag":"654196293"},"language":"en","primary_location":{"id":"mag:654196293","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BA19029974","pdf_url":null,"source":{"id":"https://openalex.org/S4306473044","display_name":"Institute of Industrial Relations, University of California eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Institute of Industrial Relations, University of California eBooks","raw_type":null},"volume":null,"type":"book","indexed_in":[],"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/A5076044593","display_name":"Eric Flamholtz","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Eric Flamholtz","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5025151780","display_name":"John M. Lacey","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"John M. Lacey","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":111,"citation_normalized_percentile":{"value":0.4797891,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9307000041007996,"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":0.9307000041007996,"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":0.045899998396635056,"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"}},{"id":"https://openalex.org/T12843","display_name":"Human Resource and Talent Management","score":0.014999999664723873,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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/personnel-management","display_name":"personnel management","score":0.9990000128746033},{"id":"https://openalex.org/keywords/human-capital-theory","display_name":"human capital theory","score":0.996999979019165},{"id":"https://openalex.org/keywords/human-resource-accounting","display_name":"human resource accounting","score":0.9599999785423279},{"id":"https://openalex.org/keywords/human-capital","display_name":"human capital","score":0.5139999985694885},{"id":"https://openalex.org/keywords/employee-compensation","display_name":"employee compensation","score":0.42100000381469727}],"concepts":[{"id":"https://openalex.org/C2779172953","wikidata":"https://www.wikidata.org/wiki/Q5938000","display_name":"Human resource accounting","level":3,"score":0.7375161051750183},{"id":"https://openalex.org/C202372285","wikidata":"https://www.wikidata.org/wiki/Q1056396","display_name":"Human resource management","level":2,"score":0.6847976446151733},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5431079864501953},{"id":"https://openalex.org/C2776943663","wikidata":"https://www.wikidata.org/wiki/Q165687","display_name":"Human capital","level":2,"score":0.5411398410797119},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5366093516349792},{"id":"https://openalex.org/C107645774","wikidata":"https://www.wikidata.org/wiki/Q5467169","display_name":"Human resources","level":2,"score":0.4552532434463501},{"id":"https://openalex.org/C2993505719","wikidata":"https://www.wikidata.org/wiki/Q165687","display_name":"Human capital theory","level":3,"score":0.44725140929222107},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.44410938024520874},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3569429814815521},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.23720335960388184},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.2139570713043213},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.20107793807983398},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.08049148321151733}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:654196293","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BA19029974","pdf_url":null,"source":{"id":"https://openalex.org/S4306473044","display_name":"Institute of Industrial Relations, University of California eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Institute of Industrial Relations, University of California eBooks","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.6600000262260437}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2327631278","https://openalex.org/W1980444271","https://openalex.org/W14917083","https://openalex.org/W289768407","https://openalex.org/W1595703913","https://openalex.org/W623644714","https://openalex.org/W1993365168","https://openalex.org/W7070458625","https://openalex.org/W656926457","https://openalex.org/W350738962"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":5},{"year":2016,"cited_by_count":6},{"year":2015,"cited_by_count":7},{"year":2014,"cited_by_count":6},{"year":2013,"cited_by_count":5},{"year":2012,"cited_by_count":10}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}