Recognising human capital as an asset : the potential influence on decision making / V.A. Argyle
Human capital is a major resource controlled by a company, but is not recognised as an asset by traditional accounting practices. An alternative accounting treatment of human capital, using the human resources scorecard as a guide, is suggested in this study. The study comprises a literature review...
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| Language: | en |
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2015
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| Online Access: | http://hdl.handle.net/10394/14720 |