The role of human capital cost in accounting

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Title:	The role of human capital cost in accounting
Authors:	陳海鳴;Chen, Hai-ming;Lin, Ku-jun
Contributors:	淡江大學經營決策學系
Keywords:	Competitive advantage;Human capital;Expenditure
Date:	2004
Issue Date:	2009-11-30 12:20:38 (UTC+8)
Publisher:	Emerald
Abstract:	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.
Relation:	Journal of Intellectual Capital 5(1), pp.116-130
DOI:	10.1108/14691930410512950
Appears in Collections:	[Department of Management Sciences] Journal Article [Graduate Institute & Department of Accounting] Journal Article

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