Akuntansi Sumberdaya Manusia di Persimpangan Jalan

Penulis

  • Irawan Irawan Politeknik Negeri Lampung

DOI:

https://doi.org/10.25181/esai.v10i1.1350

Abstrak

This paper is intended to describe the Human Resources Accounting: its recognition, measurement, urgency, implications and development. The method used was literature study approach delivered descriptively. Human resource accounting is accounting for human being as a source of the organization. It is applied aiming at presenting the information, measuring tools and frameworks and their implications in the company. The recognition of HR as a company asset that is based on the ability of HR will provide economic benefits for the company. In recent years, it has significant development which is supported by the determination of the international accounting standards. Keywords: Human Resource Accounting ( HRA ), implications , development

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Biografi Penulis

Irawan Irawan, Politeknik Negeri Lampung

Staf Pengajar pada Program Studi Akuntansi Politeknik Negeri Lampung

Referensi

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Bullen, Maria L. & Eyler, Kell-Ann (2010), Human resource accounting and i n t e r n a t i o n a l d e v e l o p m e n t s : implications for measurement of h u m a n c a p i t a l , J o u r n a l o f International Business and Cultural Studies, (download 3 nov 2012)

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2019-09-10

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