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Home > QFINANCE Dictionary > Definition of human capital accounting

Definition of

human capital accounting

HR & Personnel

attempted valuation of employee knowledge and skills an attempt to place a financial figure on the knowledge and skills of an organization's employees or human capital.

Related definitions of "human capital accounting"

human capital accounting - Related Articles

  • The Human Value of the Enterprise

    Best Practice

    David Norton, coauthor of The Balanced Scorecard, says of his experiences in working on performance management that “the worst grades are reserved for the typical executive team for their understanding of strategies for developing human capital. There is little consensus, little creativity
    By Andrew Mayo

  • Corporate Responsibility in a Global World: Marrying Investment in Human Capital with Focus on Costs

    Best Practice

    Love it or loathe it, the term human capital has entered the HR vocabulary for keeps. The term is much criticized for implying that people can be subjected to the same rules as more traditional forms of capital, regardless of personal aspirations and objectives. Yet the same grounds for criticism
    By Angela Baron

  • Intellectual Capital

    Best Practice

    From the standpoint of traditional accounting, intellectual capital frequently does not fit the definition of an asset. Generally, under accounting rules, an asset must be tangible; it must have been acquired in one or more transactions, so that it has a known cost or a market value; and it must
    By Thomas A. Stewart

  • Human Resources and the Crisis

    Viewpoints

    Christopher Johnson is a senior partner at Mercer, a leading international provider of HR and related financial advice, products, and services. He is responsible for developing Mercer’s reputation for human capital services and the provision of human capital strategy, talent, and reward services
    By Christopher Johnson

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Definitions of ’human capital accounting’ and meaning of ’human capital accounting’ are from the book publication, QFINANCE – The Ultimate Resource, © 2009 Bloomsbury Information Ltd. Find definitions for ’human capital accounting’ and other financial terms with our online QFINANCE Financial Dictionary.

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