Sökning: id:"swepub:oai:DiVA.org:lnu-10720" >
The makings of a st...
The makings of a statement : accounting for employee health
-
- Holmgren Caicedo, Mikael (författare)
- Mälardalens högskola,Linnéuniversitetet,Ekonomihögskolan, ELNU,Mälardalen University,Akademin för hållbar samhälls- och teknikutveckling,STAMP
-
- Mårtensson, Maria, 1970- (författare)
- Mälardalens högskola,Akademin för hållbar samhälls- och teknikutveckling,STAMP,Mälardalen University
-
(creator_code:org_t)
- Emerald Group Publishing Limited, 2010
- 2010
- Engelska.
-
Ingår i: Journal of Human Resource Costing and Accounting. - : Emerald Group Publishing Limited. - 1401-338X .- 1758-745X. ; 14:4, s. 286-306
- Relaterad länk:
-
https://urn.kb.se/re...
-
visa fler...
-
https://doi.org/10.1...
-
https://urn.kb.se/re...
-
visa färre...
Abstract
Ämnesord
Stäng
- Purpose – The purpose of this paper is to explore how the idea of health statements is constructed and on what assumptions it rests. Design/methodology/approach – Published health statements from the Swedish municipality of Umea ̊ are analysed in terms of the rhetoric of the arguments that are presented. This is done in order to identify the assumptions the arguments rest on.Findings – Although no empirical proof is provided, the arguments presented in the health statements of Umea ̊ municipality follow a logic that goes from success factors to good results via employee health and satisfaction as a proxy of internal quality of work that in turn is assumed to create good quality of service. The construction of that logic is concomitantly the production and reproduction of a moral system of values that rest on the ambiguousness and implicitness. Originality/value – A discussion about the assumptions expressed in Umea ̊ municipality’s health statements, how they are constructed to make the management accounting of employee health work and the construction of morals that is implicit in that system.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Nyckelord
- Management accounting
- Intellectual capital
- Sweden
- Balanced scorecard
- Employees
- Personal health
- Business studies
- Företagsekonomi
- Business administration
- Företagsekonomi
Publikations- och innehållstyp
- ref (ämneskategori)
- art (ämneskategori)
Hitta via bibliotek
Till lärosätets databas