A Discussion of Human Capital Expenditure Classification: Toward the Competitive Advantages of a Taiwan Company

機構典藏 > College of Business and Management > Department of Management Sciences > Journal Article > Item 987654321/20075

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:	[Graduate Institute & Department of Accounting] Journal Article [Department of Management Sciences] Journal Article

Files in This Item:

File	Size	Format
	0Kb	Unknown	625	View/Open