Abstract
Perceived increases in the proportion of human capital in the production mix are matched by calls for the development of methods of accounting for human capital. The term “capital” is used in a range of academic and professional fields. Cultural capital is a term from sociology, closely related in meaning to human capital and human resources, but providing a unique perspective of its own. This paper suggests that, by reaching outside the traditional economic rationality of the discourse on human resources or human capital, cultural capital provides insights for accounting. In particular, it suggests that a form of human resource accounting based on cultural capital is needed to reflect the plural authority and accountability structures of organizations.
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