Human Resource Accounting: Some aspects which require psychologists' attention

Abstract

For some years, a body of literature on the topic of Human Resource Accounting has been building up in the accounting journals. The response from psychologists to the idea of valuing the human resource has been very limited despite the fact that it was a psychologist, Likert, who can be considered to have been one of the significant influences in the field. An unfortunate feature of the Human Resource Accounting approach has been the emergence of strong pro‐ and anti‐camps. This paper attempts a piecemeal survey of some of the aspects of Human Resource Accounting and argues that a selective picking from this field could be the justified concern of many occupational psychologists.

Az Emberi Erőforrás Értékelése És Megjelenése a Vállalati Vagyonban

“…Az említett tanulmányokban a humán tőke a fentiekben bemutatott humán többletérték modellben humán eszközt jelent, nem pedig a mérleg forrás oldalán kimutatott kötelezettséget. [31] és [22] arra hivatkozik, hogy minden dolgozó egyszer…”