haku: @indexterm MANAGEMENT APPRAISAL / yhteensä: 83
viite: 6 / 83
| Tekijä: | Filios, V. P. |
| Otsikko: | Human resource accounting is social accounting: A managerial reappraisal |
| Lehti: | Human Systems Management
1991 : VOL. 10:4, p.267-280 |
| Asiasana: | HUMAN RESOURCE ACCOUNTING SOCIAL ACCOUNTING MANAGEMENT APPRAISAL MANAGERIAL ACTIVITIES |
| Kieli: | eng |
| Tiivistelmä: | The utilization of human resources is first examined from an accounting point of view. It is shown that social accounting has been a natural development of human resource accounting and the societal utilization of corporate human resources from an accounting aspect is studied. The concept of human capital budgeting is described, and the major problems in implementing human resource accounting systems are analyzed. All these concepts are eventually synthesized toward a revival of human resource accounting interest for a more managerial utilization of its recent developments. |
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