ISSN 2736-1721
Global Journal of Business Management ISSN 2736-1721 Vol. 17 (2), February, 2023. © International Scholars Journals
Full Length Research Paper
Measurement models of human capital accounting: a case study
Pedro Andrade and Ana Maria Sotomayor
Higher Institute of Accounting and Administration of Lisbon
Higher Institute of Accounting and Administration of Lisbon
*Corresponding author Email: [email protected]
Accepted 03 November, 2022
Abstract
For the American Accounting Association (AAA) the human capital accounting is the process of identifying and measuring data about human resources and communicating this information to interested parties. Will the data on the measurement of human resources that this article focuses, seeking to provide the existing measurement models, thus allowing the existence of means for making decisions, monitor the effective use of human assets and determine the value of people to organizations. Through analysis of several scientific journal articles and books in the area of accounting and management, we intend to group the various methods used in measuring human capital in order to provide the means for measuring the various users of information. On the other hand, presents a experimental case study of application of the original model of Lev and Schwartz to a service company, drawing its conclusions. The paper provides a clear integrated framework and measures of forms of human capital accounting to guide and inform future researchers.
Keywords: Human capital, human capital accounting and measurement of human capital.