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| Author: | Dobija, M. |
| Title: | How to place human resources into the balance sheet? |
| Journal: | Journal of Human Resource Costing and Accounting
1998 : SPRING, VOL. 3:1, p. 83-92 |
| Index terms: | HUMAN RESOURCE ACCOUNTING COSTS BALANCE SHEETS |
| Language: | eng |
| Abstract: | Progress in human resources accounting must continue to find a clear constructive definition of terms pertaining to human capital and human assets. The present paper is comprised of considerations leading to the proposal of more general definitions of capital that involve human capital. As a complement to Fisher's concept of capital measurement, the present definition explains capital based on the capitalization process. Capitalization should be viewed as an essential attribute of capital. |
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