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    題名: The role of human capital cost in accounting
    作者: 陳海鳴;Chen, Hai-ming;Lin, Ku-jun
    貢獻者: 淡江大學經營決策學系
    關鍵詞: Competitive advantage;Human capital;Expenditure
    日期: 2004
    上傳時間: 2009-11-30 12:20:38 (UTC+8)
    出版者: Emerald
    摘要: The purpose of this research is to deal with the human capital disclosure issue of present accounting systems. Many companies nowadays derive their competitive advantages mainly from human capital. However, under generally accepted accounting principles, all human‐related expenditures are treated as expenses, which are deductions of revenues, thus misleading decision‐makers into inappropriate judgments. This paper provides an alternative way of measurement and disclosure of human capital items in financial statements. The paper defines and classifies the human capital of a company in line with a theoretical framework provided by the authors, sorts out company's human capital investments according to cost development stages in human resources, isolates human capital from expenses and finally suggests disclosure in financial statements.
    關聯: Journal of Intellectual Capital 5(1), pp.116-130
    DOI: 10.1108/14691930410512950
    顯示於類別:[管理科學學系暨研究所] 期刊論文
    [會計學系暨研究所] 期刊論文


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