Human Resource Accounting: A Need for Relevance

Anyone who reviews the literature of human resource accounting (HRA) for the first time would gain an impression that the key issue is the measurement of human assets. Much effort has been devoted to the search for the best measure of human resources based on the assumption that such a measure would...

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Bibliographic Details
Published in:Management accounting (New York, N.Y.) N.Y.), 1977-03, Vol.58 (9), p.33
Main Author: Tsay, Jeffrey J
Format: Article
Language:English
Subjects:
Capital budgeting
Cost control
Employees
Employment
Financial reporting
Human resource accounting
Management decisions
Present value
Severance pay
Online Access:Get full text
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Summary:Anyone who reviews the literature of human resource accounting (HRA) for the first time would gain an impression that the key issue is the measurement of human assets. Much effort has been devoted to the search for the best measure of human resources based on the assumption that such a measure would improve decision-making. However, neither the users nor the decisions involved...
ISSN:0025-1690