1、 2800 单词， 1.6 万英文字符， 5200 汉字 出处： Achoki G. Human Resource AccountingJ. International Advances in Economic Research, 1999, 5(3):386-394. 原文 ： Human Resource Accounting Human resources is an old field of research in economics, as reflected by accounting treatments. This paper reviews this contribution
2、 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 m
3、ain 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
4、 alternatives are evaluated and open for discussion.(JEL J40) 1 Introduction Human resource accounting is not a new issue in economics. Economists consider human capital as a production factor, and they explore different ways of measuring its investment in education, health, and other areas. Account
5、ants have recognized the value of human assets for at least 70 years. Research into true human resource accounting began in the 1960s by Rensis Likert Bowers,1973. Likert defends long-term planning by strong pressure on human resources qualitative variables, resulting in greater benefits in the long
6、 run. The American Accounting Association 1970 defines human resource accounting as the human resources identification and measuring process and also its communication to the interested parties. There are two reasons for including human resources in accounting Ripoll and Labatut,1994.First, people are a valuable resource to a firm so long as they perform services that can be quantified. The firm need not own a person for him to be considered a resource. Second,the value
