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Human resource accounting

Author

Listed:
  • Carme Barcons-Vilardell
  • Soledad Moya-Gutierrez
  • Antonio Somoza-López
  • Josep Vallverdú-Calafell
  • Carlos Griful-Miquela

Abstract

Human resources is an old field of research in economics, as reflected by accounting treatments. This paper reviews this contribution 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 main 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 alternatives are evaluated and open for discussion. Copyright International Atlantic Economic Society 1999

Suggested Citation

  • Carme Barcons-Vilardell & Soledad Moya-Gutierrez & Antonio Somoza-López & Josep Vallverdú-Calafell & Carlos Griful-Miquela, 1999. "Human resource accounting," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 5(3), pages 386-394, August.
    • Handle: RePEc:kap:iaecre:v:5:y:1999:i:3:p:386-394:10.1007/bf02296419
    DOI: 10.1007/BF02296419
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    Cited by:

    1. Vatasoiu Cristian Ionel & Cornescu Alina & Motoniu Ioan Dumitru, 2010. "Human Resources Accounting - Accounting For The Most Valuable Asset Of An Enterprise," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 925-931, December.

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