Knowledge-Based Economy and Necessity for Human Resource Accounting in Enterprises

  • PHẠM ĐỨC HIẾU

Abstract

At present, many managers and researchers recognize importance of human resource to corporate sustainable development. From the accounting aspect, however, the human resource is not properly evaluated due to inadequate treatment to this valuable asset by traditional accounting. Human resource accounting is a component of social accounting and aims at providing information needed for estimation of one of the most valuable assets of organizations. This paper tries to present the importance of human resource accounting, its contents and objectives, and its role in Vietnamese enterprises, along with recommendations on application of human resource accounting against the background of a knowledge-based economy\r\nhttp://jabes.ueh.edu.vn/Home/SearchArticle?article_Id=85127e99-1460-4440-8c87-dfc3cfffdecc
điểm /   đánh giá
Published
2018-05-25
Section
Bài viết