Human Resource Accounting Identification of Vagables——A Classification toward Company Strategy

摘要：

Many companies use human capital as a critical source to gain their competitive advantages．To select human capital that matches their strategic goals，it must beidentified,invested and maintained．This paper first defines and classifies company”s hu-man capital in line with a theoretical framework we provided，identify the variables of hu-man resource accounting，and sort out company”s human capital investments according to cost development stages in human resources．Finally,we use corporate strategic goals as a guidance of company”s human capital selection．

关键词： Human Resource Human Resource Accounting competitive advantages

作者: Ku-Jun Lin Mei-Lan Wang

作者单位: Department of Accounting,Tamkang University,Taiwan

会议类型: 国内会议

会议名称: 第八届海峡两岸会计与管理学术研讨会

会议地点: 武汉

会议语种:英文

页码: 120-132

在线出版日期: 2004-06-28（万方平台首次上网日期，不代表论文的发表时间）