Looks at the general issue of prescriptive and descriptive approaches to management research, and the tensions that exist between these two approaches. Considers these issues with particular reference to human resource accounting.

The second of two articles, looks at how a simulation methodology was used to explore the relationship between two prescriptive models of human resource accounting – the replacement cost model (RCM) and the stochastic rewards valuation model (SRVM). Investigates not only the operationalization...

The relationship between human resource accounting and human resource management is examined. Can HRA be used by personnel specialists to enhance the importance of the HRM function? Should this opportunity be grasped by such specialists, actively engaging in the development of systems of HRA...