Accounting for Human Resources: Implications for Theory and Practice.
Description:
Knowledge workers are an important resource for the typical modern business firm, yet financial reporting ignores such resources. Some researchers contend that the accounting profession has stressed reliability in order to make the accounting appear objective. Others concur, noting that accounting is an insecure profession and adopts strict rules when faced with uncertainty. Accountants have promulgated a strict rule to expense human resource costs, although many know that such resources have f…
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Date:
December 2001
Creator:
Stovall, Olin Scott
Partner:
UNT Libraries