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

TY - JOUR

T1 - Workforce health as intellectual capital: a comparative study of UK accounting and finance and human resource directors

AU - Kahn, Howard

AU - Stevenson, Joanna E.

AU - Roslender, Robin

N1 - dc.publisher: Emerald Financial support for the conduct of this research project was generously provided by the Scottish Accountancy Trust for Education and Research of the Institute of Chartered Accountants of Scotland.

PY - 2010

Y1 - 2010

N2 - 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.

AB - 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.

KW - Human resource management

KW - Intellectual capital

KW - Narratives

KW - Personal health

KW - United Kingdom

KW - Workplace

U2 - 10.1108/14013381011095481

DO - 10.1108/14013381011095481

M3 - Article

SN - 1401-338X

VL - 14

SP - 227

EP - 250

JO - Journal of Human Resource Costing and Accounting (JHRCA)

JF - Journal of Human Resource Costing and Accounting (JHRCA)

IS - 3

ER -