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| Author: | Milost, F. |
| Title: | Attitude towards individual accounting approaches in the field of the management accounting: an example of the human resources accounting |
| Journal: | Nase gospodarstvo
1996 : VOL. 42:3, p. 308-313 |
| Index terms: | |
| Freeterms: | MANAGEMENT ACCOUNTING, HUMAN RESOURCE ACCOUNTING |
| Language: | slv |
| Abstract: | The accounting profession has already developed a number of interesting accounting approaches which are not accepted by accountants.They, on the other hand, accept the accounting approaches which can even be controversial from a theoretical aspect.Which are the reasons for this?The paper examines the factors which have an impact on the attitude of the accountants towards a specific accounting approach or the solution respectively.These factors are discussed on the example of human resources. |
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