Workforce health as intellectual capital: a comparative study of UK accounting and finance and human resource directors

Howard Kahn, Joanna E. Stevenson, Robin Roslender

    Research output: Contribution to journalArticlepeer-review

    Abstract

    Purpose – The purpose of this paper is to report and discuss the principal findings of a recent study of thinking and practice about workforce health and wellbeing among UK accounting and finance and human resource management professionals.Design/methodology/approach – The data informing the paper were collected using postal questionnaires to two samples of 1,000 UK accounting and finance and human resource directors. The research design incorporated the facility for a full second mailing to respondents. Findings – The responses received from the sample of human resource directors were generally more supportive of viewing workforce health and wellbeing as a valuable organisational asset. Accounting and finance professionals employed in private sector organisations were the least enthusiastic about such issues.Research limitations/implications – While the design of the questionnaire afforded the opportunity for commentary on answers by respondents, semi-structured interviews will allow a more detailed exploration of the issues.Practical implications – The UK accountancy profession has yet to fully appreciate the significance of the intellectual capital phenomenon. In seeking to engage health and wellbeing issues, it may be desirable to consider collaboration with the human resource management profession.Originality/value – Health and wellbeing have seldom been recognised as key constituents of human capital. Consequently, this is the first such study to be carried out.
    Original languageEnglish
    Pages (from-to)227-250
    Number of pages24
    JournalJournal of Human Resource Costing & Accounting
    Volume14
    Issue number3
    DOIs
    Publication statusPublished - 2010

    Keywords

    • Human resource management
    • Intellectual capital
    • Narratives
    • Personal health
    • United Kingdom
    • Workplace

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