کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
386125 | 660878 | 2006 | 7 صفحه PDF | دانلود رایگان |
![عکس صفحه اول مقاله: How a knowledge-based approach might illuminate the notion of human capital and its measurement How a knowledge-based approach might illuminate the notion of human capital and its measurement](/preview/png/386125.png)
Human capital measurement and accounting has been under discussion for years without any satisfactory methodology emerging. The economic significance of today's knowledge-intensive organizations makes better HC measurement more pressing. We draw on insights from the knowledge-based theory of the firm and conclude we can only make sense of its human capital by looking in detail at its practices. Human capital is the value added at the level of the work practice—as traced by activity-base accounting. Overall the firm's human capital totals into its goodwill. The human capital can be estimated and then managed by allocating the goodwill to the activities taking place, a complex distribution process but one precisely complementary to that of activity-base accounting.
Journal: Expert Systems with Applications - Volume 30, Issue 2, February 2006, Pages 265–271