Governments:
Regulation, provision of education and training, cost optimization and cost sharing are thus the four key reasons for governments to be involved in HRA.
Trade Unions:
The trade unions list the following concerns and issues which led them to participate in the development of the HRA tools.
a. How do we ensure that the employees’ ‘hard’ and ‘soft’ knowledge are both included in the knowledge account?
b. Should we work for amendments to the Act on Financial Statements that safeguard the interests of both the employees and the companies?
c. How do we make the issues visible within the public sector in a constructive way?
d. How do we ensure continued flexibility in the labour force when the knowledge of the staff is tied even more closely to the individual company?
e. How do we create a safety net for the weakest members of the labour force, now that their knowledge will be measured in even more detail than before?
f. How do we ensure that the knowledge account becomes a hard- edged instrument that will support the ‘Developing Workplace’ and not be just a cosmetic ‘gloss’ on the existing financial statements?
Investors:
The need for structured information on human resources thus becomes increasingly important for investors, not only because HRA will provide better information on future potential, which is the generally accepted reasoning, but also, and perhaps equally important yet less recognized on understanding past performance. Not only are traditional balance sheets incapable of reflecting future potential, they also provide insufficient information about how last years performance was achieved.
Enterprises:
Most commonly, enterprises have introduced HRA to obtain:
a) An external information system in order to attract investors.
b) An internal information system on human resource issues.
c) An cost-benefit analysis of investments in human resources
d) An improvement in human resource management.
Employees:
Consequently, employees are becoming more directly involved in the bargaining process and, hence, there is greater need for individual employees to form opinions on new relations emerging at the enterprise level. This becomes evident when talking about HRA as a human resource management tool and even more so if this tool is also used for external information purposes. For instance, should information on absenteeism be so detailed as to identify individual workers? Yet, while creating risks, HRA does also provide employees with an instrument to improve the work environment, education and training opportunities and career prospects
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