دوشنبه 10 اردیبهشت 1403
| عنوان مقاله | |
| عنوان مقاله |
Human capital accounting: A literature review |
| عنوان فارسی مقاله | حسابداری سرمایه انسانی: بررسی ادبیات |
| مشخصات مقاله انگلیسی | |
| نشریه: Growing Science |
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| سال انتشار |
2016 |
| عنوان مجله |
Contents lists available at GrowingScience |
| تعداد صفحات مقاله انگلیسی | 10 |
| رفرنس | دارد |
| تعداد رفرنس | 70 |
| چکیده مقاله | |
| چکیده |
This study interrogates the meaning and conceptual nuances of human capital accounting and additionally highlights its empirical dimensions. A critical aspect of the concerns of the study borders on the validity of an interdisciplinary interpretation of the trajectories of human capital accounting. The methodology of the study is purposively the literature review. The study has attempted to underscore the essential aspects of the critical developments in the subject matter of human capital accounting. It has also tried to draw attention to the shortcomings of earlier studies, while showing the strengths of the influential types of such previous researches. Finally, the interdisciplinary thesis of the problem of the study was upheld, as having a large measure of validity. The empirical import of the concept of human capital accounting however, remains contentions. Consequently, continuous interdisciplinary research-engagement is recommended as an outcome of the study. |
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| دانلود | |
