Противоречивые концепции учета человеческих ресурсов
Стин А., Уэльш Д., Маккормак Д.

Введение;
Уровни противоречивых концепций;
Финансовый учет против управленческого учета;
«Цифродробилка» против «сочувствующего сердца»;
Руководство и сотрудники;
Человеческий капитал и стоимость нематериальных активов;
Выводы;

Ключевые слова: стоимость человеческих ресурсов, учет человеческих ресурсов, человеческие ресурсы, человеческий капитал, интеллектуальный капитал, стоимость нематериальных активов

Аннотация

Авторы исследуют различные концепции учета человеческих ресурсов. Данное исследование представляет анализ существующей литературы и теорию о связи между человеческими ресурсами, интеллектуальным капиталом и стоимостью нематериальных активов. Авторы формулируют предложения, как можно возобновить обсуждение оценки человеческих ресурсов и отчетности о них.

Журнал: «Мотивация и оплата труда» — №4, 2012 (© Издательский дом Гребенников)
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Стин Адам

Австралийский католический университет.

Мельбурн, Австралия

Уэльш Денис

Мельбурнская школа бизнеса.

Мельбурн, Австралия

Маккормак Дарси

Австралийский католический университет.

Мельбурн, Австралия