HUMAN CAPITAL ACCOUNTING – MEASUREMENT MODELS

Abstract

For the American Accounting Association (AAA) human capital accounting (HCA) is the process of identifying and measuring data about human resources and communicating this information to interested parties.Will the data on the measurement of human resources that this article focuses, seeking to provide the existing measurement models, thus allowing the existence of means for making decisions, monitor the effective use of human assets and determine the value of people to organizations. Keywords: Human capital, human capital accounting and measurement of human capital.To Flamholtz (1974) and McRae (1974) one of the fundamental objectives of the HCA is to develop methods of measuring human resource cost and value.These measurements are intended to provide a means for making decisions involving the recruitment, development, compensation and replacement of human resources on a "value for money."They are intended to enable the management monitor the effective use of human asset management, and assess the extent to which management was appreciated, preserved, or human resources were exhausted.Another key objective of HCA is to develop a theory explaining the nature and determinants of the

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