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Human resource accounting and international developments

Bullen, Maria L.
; 
Eyler, Kel-Ann
Author(s)
Bullen, Maria L.
Eyler, Kel-Ann
Contributor(s)
Keywords
humanitarian intervention
business ethics
accountability
GE Subjects
Economic ethics
Business ethics
Ethics of economic systems
Technology ethics
Trade ethics
Collections
Corruption and Transparency
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n09342.pdf
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URI
http://hdl.handle.net/20.500.12424/176556
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Abstract
Human Resource Accounting (HRA) involves accounting for expenditures related to human resources as assets as opposed to traditional accounting which treats these costs as expenses that reduce profit. Interest and contributions to growth in HRA have been evident in a number of countries. The strong growth of international financial reporting standards (IFRS) is an indication that the environment for international financial accounting is one that potentially encourages the consideration of alternative measurement and reporting standards and lends support to the possibility that future financial reports may include nontraditional measurements such as the value of human resources using HRA methods.
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Article
Date
2010-05
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With permission of the license/copyright holder
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