Human resource accounting

Carme Barcons-Vilardell, Soledad Moya-Gutierrez, Antonio Somoza-López, Josep Vallverdú-Calafell, Carlos Griful-Miquela

Producció científica: Article en revista indexadaArticleAvaluat per experts

4 Cites (Scopus)


Human resources is an old field of research in economics, as reflected by accounting treatments. This paper reviews this contribution from accounting literature and the European legal framework. Different institutional attitudes toward this topic were collected from such organizations as the Financial Accounting Standards Board [1984, 1993] and the American Accounting Association [1970]. After that, a detailed revision is made of the main costs related to human resources: training and selection costs and exit costs. This analysis is made from the points of view of external and internal (or managerial) accounting and from historical costs and opportunity costs. Finally, no unique solution to this problem is given, but all possible alternatives are evaluated and open for discussion. (JEL J40).

Idioma originalAnglès
Pàgines (de-a)386-394
Nombre de pàgines9
RevistaInternational Advances in Economic Research
Estat de la publicacióPublicada - d’ag. 1999
Publicat externament


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