This strategy cedes `too much to the dominant accounting culture and may also,
in the end, achieve little security for the personnel function’ (Armstrong, 1989: 160). What is needed, suggests Armstrong (1989:160), is for HR practioners to `master the accounting approach to the point where they can clearly identify its shortcomings’, thereby putting themselves in a position to focus on the
`inadequacies of accounting projections as an exclusive basis for managerial decisionmaking,especially where human resources are concerned’ .