Eric Flamholtz

TL;DR: In this article, the authors examine the relationship between accounting, budgeting and control in its actual organization context from a theoretical as well as an empirical perspective and argue that the process of exercising control in an organization is significantly more complex than conventional managerial accounting theory suggests.

TL;DR: In this article, the Transitions Needed to Keep a Growing Firm Successful Part One: A Framework for Developing Successful Organizations 1. How to Build Successful Companies: The Pyramid of Organizational Development 2. Recognizing Growing Pains and Assessing the Need for Change 3. Managing the Advanced Stages of Growth: A Preview of Future Challenges The Transition CEOs Must Make to Survive Beyond the Entrepreneurial Stage 4. The New Venture and Expansion Stages 5. Professionalizing Stage: Developing Management Systems 6. Strategic Planning 8. Organizational Structure 9. Effective

TL;DR: The development and state of the art of human resource accounting can be traced back to the First Generation Accounting System for Human Resource Value as mentioned in this paper and the Second and Third Generation Accounting Systems for Human Resources Value.

TL;DR: Flamholtz as mentioned in this paper provides a framework for understanding the nature, role, functioning, design, and effects of organizational control systems and represents a model of control which can be used to make this process more visible in organizations.

TL;DR: In this article, the authors provide an overview and history of human resource accounting (HRA) with the objective of promoting both continued academic research and organizational applications, and suggest implications of measuring human capital for financial reporting and managerial uses.