American Journal of Marketing Research
Articles Information
American Journal of Marketing Research, Vol.2, No.4, Aug. 2016, Pub. Date: Oct. 19, 2016
An Overview of Human Resource Accounting in the Manufacturing Companies
Pages: 103-113 Views: 3209 Downloads: 2886
Authors
[01] Mahdi Filsaraei, Department of Accounting, Bojnourd Branch, Islamic Azad University, Bojnourd, Iran.
[02] Elham Khakbaz, Department of Accounting, Neyshabour Branch, Islamic Azad University, Neyshabour, Iran.
[03] Arash Riazi, Department of Accounting, Neyshabour Branch, Islamic Azad University, Neyshabour, Iran.
[04] Yadollah Binafar, Department of Accounting, Neyshabour Branch, Islamic Azad University, Neyshabour, Iran.
Abstract
Nowadays in many countries, the human force, as a capital source, has been getting the attention of the entire economical sections and social institutions to improve their performance and efficiency. This study attempts to investigate subjects including human resource accounting and morality, human resource accounting concepts and purposes, human resources - liability or asset, actual cost calculation or human resources value, human resource accounting usage, human resource non-monetary evaluation, human resource evaluation models, human resource reporting methods, and the problems of human asset accounting.
Keywords
Human Resource Evaluation, Human Asset Accounting, Evaluation Models, Human Resource Reporting
References
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