The Essence of Human Capital：From the Aspect of Accounting Theory

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Title:	The Essence of Human Capital：From the Aspect of Accounting Theory
Authors:	Chen, Hai-Ming;Lin, Ku-Jun
Contributors:	淡江大學管理科學學系;淡江大學會計學系
Keywords:	人力資本;會計理論;人力資本投資;取得成本;Human Capital;Accounting Theory;Human Capital Investment;Acquisition Cost
Date:	2001-05
Issue Date:	2014-02-12 02:21:38 (UTC+8)
Abstract:	Human capital has become a critical input for business development anda source of competitive advantage in the new economy. However,traditional accounting still recognizes human capital expenditures asexpenses rather than assets. Most criticizes that argue human capitalexpenditure should not be capitalized rest on the difficulty ofmeasurement and the uncertainty of future benefit. This article examsthe essence of human capital from the aspect of accounting theory andprovides a clear view to guide the measurement and recognition ofhuman capital.
Relation:	第五屆兩岸會計與管理學術研討會論文集，頁123-132
Appears in Collections:	[Graduate Institute & Department of Accounting] Proceeding [Department of Management Sciences] Proceeding

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