IDEAS home Printed from https://ideas.repec.org/a/bco/mihsaa/v2y2016p4-16.html
   My bibliography  Save this article

Valuation of human resources in organization

Author

Listed:
  • Jalal Delavaripour

    (MA of Business Management, Department of Management, Shahid Chamran University of Ahvaz, Ahvaz, Iran)

  • Morvarid Alishiri

    (MA of Financial Management, Faculty of Management, Alameh Tabatabai University, Tehran, Iran)

Abstract

This study was conducted to develop an analysis framework to link the human capital costs to the results of long-term interests or profits for providing a model for representing human capital on the balance sheet. This framework introduced various types of accounting methods for human capital performance-related payments. This paper represented a set of expenses which are controlled by organizations and some of economic benefits of these costs that occur in different time periods for investment. In addition, there were also some costs that did not provide long-term benefits or were less productive that should be taken into account. Finally, this study tried to represent the amortization of the human capital as an asset on the balance sheet by applying mathematical models.

Suggested Citation

  • Jalal Delavaripour & Morvarid Alishiri, 2016. "Valuation of human resources in organization," Management Issues in Healthcare System, EUROKD, vol. 2, pages 4-16.
    • Handle: RePEc:bco:mihsaa::v:2:y:2016:p:4-16
    DOI: 10.33844/mihs.2016.60324
    as

    Download full text from publisher

    File URL: https://api.eurokd.com/Uploads/Article/888/mihs.2016.60324.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.33844/mihs.2016.60324?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Schwan, Edward S., 1976. "The effects of human resource accounting data on financial decisions: An empirical test," Accounting, Organizations and Society, Elsevier, vol. 1(2-3), pages 219-237, June.
    2. Bontis, Nick & Dragonetti, Nicola C. & Jacobsen, Kristine & Roos, Göran, 1999. "The knowledge toolbox:: A review of the tools available to measure and manage intangible resources," European Management Journal, Elsevier, vol. 17(4), pages 391-402, August.
    3. Kira Kristal Reed & Michael Lubatkin & Narasimhan Srinivasan, 2006. "Proposing and Testing an Intellectual Capital‐Based View of the Firm," Journal of Management Studies, Wiley Blackwell, vol. 43(4), pages 867-893, June.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Giuseppe Marzo, 2013. "Some Unintended Consequences of Metaphors: The Case of Capital in Intellectual Capital Research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 111-140.
    2. Kittiya Yongvanich & James Guthrie, 2006. "An extended performance reporting framework for social and environmental accounting," Business Strategy and the Environment, Wiley Blackwell, vol. 15(5), pages 309-321, September.
    3. Md. Mominur Rahman & Bilkis Akhter, 2021. "The impact of investment in human capital on bank performance: evidence from Bangladesh," Future Business Journal, Springer, vol. 7(1), pages 1-13, December.
    4. Meijerink, Jeroen & Bondarouk, Tanya, 2018. "Uncovering configurations of HRM service provider intellectual capital and worker human capital for creating high HRM service value using fsQCA," Journal of Business Research, Elsevier, vol. 82(C), pages 31-45.
    5. Anna Maria Biscotti & Eugenio D’Amico, 2019. "Does Equity Market Differently Perceive IC Management and Disclosure Behaviours?," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(2), pages 756-775, June.
    6. Delgado-Verde, Miriam & Martín-de Castro, Gregorio & Amores-Salvadó, Javier, 2016. "Intellectual capital and radical innovation: Exploring the quadratic effects in technology-based manufacturing firms," Technovation, Elsevier, vol. 54(C), pages 35-47.
    7. Dabić, Marina & Stojčić, Nebojša & Simić, Marijana & Potocan, Vojko & Slavković, Marko & Nedelko, Zlatko, 2021. "Intellectual agility and innovation in micro and small businesses: The mediating role of entrepreneurial leadership," Journal of Business Research, Elsevier, vol. 123(C), pages 683-695.
    8. Marchiori, Danilo Magno & Rodrigues, Ricardo Gouveia & Popadiuk, Silvio & Mainardes, Emerson Wagner, 2022. "The relationship between human capital, information technology capability, innovativeness and organizational performance: An integrated approach," Technological Forecasting and Social Change, Elsevier, vol. 177(C).
    9. repec:ehu:cuader:33232 is not listed on IDEAS
    10. Miriam Delgado-Verde & Isabel Díez-Vial, 2024. "New product development and supplier involvement: the role of R&D collaboration with supporting organisations," The Journal of Technology Transfer, Springer, vol. 49(2), pages 518-541, April.
    11. Bejinaru Ruxandra, 2017. "Knowledge strategies aiming to improve the intellectual capital of universities," Management & Marketing, Sciendo, vol. 12(3), pages 500-523, September.
    12. Tatiana Andreeva & Tatiana Garanina, 2017. "Intellectual Capital and Its Impact on the Financial Performance of Russian Manufacturing Companies," Foresight-Russia Форсайт, CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Национальный исследовательский университет «Высшая школа экономики», vol. 11(1 (eng)), pages 31-40.
    13. Tetiana Shkoda & Mariia Tepliuk & Mykhailo Sahaidak, 2020. "Intellectual Potential Management In Forming Strategic Partnership Of Science-Business-Education," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 6(5).
    14. Indra Abeysekera, 2021. "Intellectual Capital and Knowledge Management Research towards Value Creation. From the Past to the Future," JRFM, MDPI, vol. 14(6), pages 1-18, May.
    15. Andreeva, Tatiana & Garanina, Tatiana & Sáenz, Josune & Aramburu, Nekane & Kianto, Aino, 2021. "Does country environment matter in the relationship between intellectual capital and innovation performance?," Journal of Business Research, Elsevier, vol. 136(C), pages 263-273.
    16. Anne Wyatt & Hermann Frick, 2010. "Accounting for Investments in Human Capital: A Review," Australian Accounting Review, CPA Australia, vol. 20(3), pages 199-220, September.
    17. Tasawar Nawaz & Roszaini Haniffa & Mohammad Hudaib, 2021. "On intellectual capital efficiency and shariah governance in Islamic banking business model," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(3), pages 3770-3787, July.
    18. Wilder Quintero-Quintero & Ana Beatriz Blanco-Ariza & Manuel Alfonso Garzón-Castrillón, 2021. "Intellectual Capital: A Review and Bibliometric Analysis," Publications, MDPI, vol. 9(4), pages 1-23, October.
    19. Colakoglu, Saba & Yamao, Sachiko & Lepak, David P., 2014. "Knowledge creation capability in MNC subsidiaries: Examining the roles of global and local knowledge inflows and subsidiary knowledge stocks," International Business Review, Elsevier, vol. 23(1), pages 91-101.
    20. Daniel RUSU, 2022. "Association of Knowledge Management with Strategic Management: Directions and Trends at International Level," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 7(1), pages 49-66, February.
    21. Ayat Sami ODEIBAT, 2021. "The Effect Of Technology Evolution On The Future Of Jobs," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 17, pages 57-67, June.

    More about this item

    Keywords

    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bco:mihsaa::v:2:y:2016:p:4-16. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sara Gunen (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.