Human Resource Accounting - Flamholtz, Eric G.

. .

Résumé :
Introduction: The Development and State of the Art of Human Resource Accounting.- I: Role of Human Resource Accounting.- 1. Uses for Managers and Human Resource Professionals.- 2. Uses in Corporate Financial Reporting.- II: Accounting for Human Resource Costs.- 3. Measuring Human Resource Costs: Concepts and Methods.- 4. First-Generation Accounting Systems for Human Resource Costs.- 5. Second-Generation Accounting Systems for Human Resource Costs.- III: Accounting for Human Resource Value.- 6. Determining Human Resource Value: Concepts and Theory.- 7. Monetary Measurement Methods.- 8. Nonmonetary Measurement Methods.- 9. First-Generation Accounting Systems for Human Resource Value.- 10. Second and Third-Generation Accounting Systems for Human Resource Value.- IV: Applications and Implementations.- 11. Designing and Implementing Human Resource Accounting Systems.- 12. Applications for Improving Management, Training, and Personnel Decisions.- 13. Developing an Integrated Systems.- 14. Recent Advancement and Future Directions in Human Resource Accounting.- Annotated Bibliography.- Notes....

Sommaire:
The Author. Preface. Introduction: The Development and State of the Art of Human Resource Accounting. Part I: Role of Human Resource Accounting. 1. Uses for Managers and Human Resource Professionals. 2. Uses in Corporate Financial Reporting. Part II: Accounting for Human Resource Costs. 3. Measuring Human Resource Costs: Concepts and Methods. 4. First-Generation Accounting Systems for Human Resource Costs. 5. Second-Generation Accounting Systems for Human Resource Costs. Part III: Accounting for Human Resource Value. 6. Determining Human Resource Value: Concepts and Theory. 7. Monetary Measurement Methods. 8. Nonmonetary Measurement Methods. 9. First-Generation Accounting Systems for Human Resource Value. 10. Second and Third-Generation Accounting Systems for Human Resource Value. Part IV: Applications and Implementations. 11. Designing and Implementing Human Resource Accounting Systems. 12. Applications for Improving Management, Training, and Personnel Decisions. 13. Developing an Integrated Systems. 14. Recent Advancement and Future Directions in Human Resource Accounting. Annotated Bibliography. Notes. Index.