New Search

Export article
Open Access

Human Capital Accounting: Global Theoritical Model

San Lio

Abstract: Human Capital (HC) is the sole intervening factor for a competitive hedge in all firms: merchandising, manufacturing, or servicing. However, the need for HC is enhanced in service firms because only they can act. All requisite tangible and intangible assets of firms are accounted for as material investments in their financial reports for improved decisions by managers and other stakeholders. However, contemporary organizations are unable to account for their HC investments because there is no Generally Accepted Legal Framework (GALF). This is even though HC accounting discipline has attracted attention in most jurisdictions, although it was largely disregarded in some parts of the world and the deliberations date back to the early sixties of the last century. Could the exploration of HC accounting underpinning theories offer practitioners research insights?
Keywords: Model / HC accounting / firms / service / Human Capital / attracted attention / material investments

Scifeed alert for new publications

Never miss any articles matching your research from any publisher
  • Get alerts for new papers matching your research
  • Find out the new papers from selected authors
  • Updated daily for 49'000+ journals and 6000+ publishers
  • Define your Scifeed now

Share this article

Click here to see the statistics on "Asian Journal of Finance & Accounting" .
Back to Top Top