The goal of financial accounting has always been to provide useful and relevant information about an enterprise to investors and others users for decision making purposes. The traditional system of accounting, which reports the cost of material and labor, overlooks the larger part of today’s product costs, namely research and development costs, the costs of providing services, and most important, the cost of intellectual or human assets. Today the success of modem enterprise depends to a great extent upon the continual development and management of the skills and knowledge base of the people in an organization’s employ. A favorite and frequently used cliché for the president’s letter in corporate annual reports is, “Our employees are our mo...
Human Resource is the most valuable asset an organization can possess. Investment in it ultimately b...
Nowadays, in many countries, human resources is being used as a source of property by many social an...
The human resource may be seen as the most fundamental of all available resources to an economy or a...
How should human resources be accounted for? This has been a question for a long time. Employees can...
Includes bibliographical references (pages 90-92)Human resource accounting is the process of identif...
The value of human assets has impact in all critical business decisions and how it is used directly ...
Human capital creates value by coordinating and managing other capitals to achieve corporate goals. ...
Changes in the accounting profession and in the way organizations are managed and operated over the ...
Abstract: The research in the field of Human Resources Accounting (HRA) has travelled a long way, st...
Changes in the accounting profession and in the way organizations are managed and operated over the ...
Increasing attention has recently been given.to the notion of treating employees and customers as ec...
The human resources considered as the most important resource in every entity, because it represents...
One of the criticisms of human resource accounting in the literature is that it has no impact on the...
The objectives of this paper are to analyze the Disclosures of Human Resource Value in the financial...
[[abstract]]The purpose of this research is to deal with the human capital disclosure issue of prese...
Human Resource is the most valuable asset an organization can possess. Investment in it ultimately b...
Nowadays, in many countries, human resources is being used as a source of property by many social an...
The human resource may be seen as the most fundamental of all available resources to an economy or a...
How should human resources be accounted for? This has been a question for a long time. Employees can...
Includes bibliographical references (pages 90-92)Human resource accounting is the process of identif...
The value of human assets has impact in all critical business decisions and how it is used directly ...
Human capital creates value by coordinating and managing other capitals to achieve corporate goals. ...
Changes in the accounting profession and in the way organizations are managed and operated over the ...
Abstract: The research in the field of Human Resources Accounting (HRA) has travelled a long way, st...
Changes in the accounting profession and in the way organizations are managed and operated over the ...
Increasing attention has recently been given.to the notion of treating employees and customers as ec...
The human resources considered as the most important resource in every entity, because it represents...
One of the criticisms of human resource accounting in the literature is that it has no impact on the...
The objectives of this paper are to analyze the Disclosures of Human Resource Value in the financial...
[[abstract]]The purpose of this research is to deal with the human capital disclosure issue of prese...
Human Resource is the most valuable asset an organization can possess. Investment in it ultimately b...
Nowadays, in many countries, human resources is being used as a source of property by many social an...
The human resource may be seen as the most fundamental of all available resources to an economy or a...