A sociotechnical analysis of accounting for employee health and safety: evidence from a multiple case study

The interest concerning accounting for employee health and safety (H&S) is relatively recent (Jallon et al. 2011). The aim is ‘to improve employees’ workability as well as the health of the organization’ (Johanson et al. 2007, p. 24) and to provide information on employees’ health, so that appropriate actions can be taken, and the interplay between employee well-being and organization’s targets can be promoted (DeArmand et al. 2010). In the accounting and health and safety literature, analysis is scarce as regards whether and how accounting allows the promotion of employee H&S issues and its integration into organization decision making. This chapter analyses the experimentation of an innovative new instrument for H&S management and measurement intwo business, through a double case study.