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    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/20075

    Title: A Discussion of Human Capital Expenditure Classification: Toward the Competitive Advantages of a Taiwan Company
    Authors: Chen, Hai-ming;Lin, Ku-jun
    Contributors: 淡江大學經營決策學系
    Date: 2002-07
    Issue Date: 2009-11-30 12:32:40 (UTC+8)
    Publisher: India : University of Allahabad
    Abstract: Traditional financial do not provide proper disclosure and relevant data for modern businesses which derive their competitive advantages and profitability mainly from human capital. This paper provides an alternative way to measure and disclosure human capital items. We define and classify company's human capital in line with a theoretical framework we provided, sort out company's human capital investments according to cost development stages in human resources, and finally isolates human capital from expenses and suggests the disclosure way in the financial statements. In addition, an electronics company of Taiwan is studied to explain how to identity the human capital.
    Relation: Indian Journal of Economics 83(328), pp.101-122
    Appears in Collections:[會計學系暨研究所] 期刊論文
    [管理科學學系暨研究所] 期刊論文

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