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Volume :10 Issue : 4 1982      Add To Cart                                                                    Download

Human Resources in Accounting and in Economic Literatures

Auther : N-Nammer

The purpose of this paper is to study the concept of human resources in both accounting and economic and economic literatures, in order to answer the following questions:

1-Could we treat human resources as assets, and therefore, include their values in financial statements?

2- What is the impact of human resources information on both internal and external decision-making?

Accounting literature has approached human resources from three directions:

1- The acceptance of the theoretical existence of human assets,

2- Methods of measurement of these assets, and

3- The usefulness of human resources information in the external and internal decision-making.

Economists have been willing for some time to recognize human capital as an economic resource. While the current economic literature related to capitalizing humans is a Brach of economics that deals with problems of training, and discusses the possibility of the existence of under corded human assets.

The study has reached the following conclusions:

1- to day economic analysis considers the possibility of creating human assets under rather restricted conditions:

a- Enterprise- specific training.

b- Restriction on the mobility of human resources, and

c- Loose labor markets.

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