An investigation into reporting human resource information in the statements of service performance of government departments.
Human resource costs comprise a significant proportion of New Zealand government departments' operating expenditure, thus, reporting on these resources is important. Yet, to date, a practical alternative to the monetary valuation and reporting of human resources has still to be found. This thes...
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Language: | en |
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University of Canterbury. Accounting and Information Systems
2009
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Online Access: | http://hdl.handle.net/10092/2713 |