Human resource accounting

Carme Barcons-Vilardell, S. Moya, Antonio Somoza-López, Josep Vallverdú-Calafell, Carlos Griful-Miquela

Producción científica: Artículo en revista indizadaArtículorevisión exhaustiva

4 Citas (Scopus)

Resumen

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 originalInglés
Páginas (desde-hasta)386-394
Número de páginas9
PublicaciónInternational Advances in Economic Research
Volumen5
N.º3
DOI
EstadoPublicada - ago 1999
Publicado de forma externa

Huella

Profundice en los temas de investigación de 'Human resource accounting'. En conjunto forman una huella única.

Citar esto