Human Resource Accounting
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Authors
Foran, Bobbi
Advisor
Charles Ericksen
Belle Marie Talbert
James Murphy
Belle Marie Talbert
James Murphy
Editor
Date of Issue
1995-04-01
Subject Keywords
Publisher
Citation
Series/Report No.
item.page.identifier
Title
Human Resource Accounting
Other Titles
Type
thesis
Description
Abstract
According to Charles P. Edmonds (1989), "People are our most important asset." (p. 42) This appears to be especially true as the global economy changes from an agricultural and industrial based economy to a service oriented one. In a service oriented economy, people are the product. Whether they are accountants, computer programmers, or retail sales clerks, it is the service they provide that allows their companies to prosper. Yet as Edmonds (1989) states: "an analysis of company financial statements reveals no human assets. Although everyone agrees people are important to an organization, no one knows how to place a monetary value on their importance." (p. 42) This thesis focuses on determining the monetary value of human resources and accounting for them on financial statements.
Sponsors
Degree Awarded
Bachelor's
Semester
Spring
Department
Business, Accounting & Economics