Titel: Human Resource Accounting
Autor/en: Eric G. Flamholtz
Advances in Concepts, Methods and Applications.
3rd ed. 1999.
31. Mai 1999 - gebunden - 412 Seiten
............ The United States is currently undergoing a fundamental transfonnation from an industrial toaseIVice-based economy. ! This transfonnation, which began around the eOO ofWorld WarII, has led to changes in the composition of the labor force, affecting the various sectors in which people are employed and also the types and levels ofskills that are indemand. At present ours is rapidly becoming a mowledge, or infonnation based economy, requiring "high-teclmology services" from people who are highly. trained and educated as well as experienced in their fields. Engineers, computer programmers, software developers, medical technicians, lawyers, and university professors all qualify as high-tech selVice personnel Thus, the economy is increasingly composed ofwhite collar, teclutical, professionalpersonnel GrowingRecognition oftheImportanceofHuman Assets Whereas physical capital was of utmost importance in the economy of the past, the distinctive feature of the emerging economy is an increasing emphasis on human and intellectual capital-the knowledge, skills, and experience ofpeople. Given the growing importance of human capital and intellectual property as detenninants of economic success at both the macroeconomic and enterprise levels, it should also be clear that the nature ofinvestments made by firms needs to shift to reflect the new economic realities. Specifically, if human caPital is a key detenninant of organizational success, then investmentsintraininganddevelopmentofpeoplealso become critical.
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.