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HUMAN RESOURCE ACCOUNTING: A COMPARATIVE EVALUATION
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نویسنده
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AYDIN Sevgi ,ÇANAKÇIOĞLU Mustafa ,EMİR TUNCAY Ferhan
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منبع
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journal of economics and administrative sciences, ataturk university - 2015 - دوره : 29 - شماره : 4 - صفحه:679 -689
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چکیده
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The aim of this study is to evaluate human resources accounting (hra) which relates the accounting with human resources whose importance is increasing for companies and to compare the methods that will measure human resources costs in an accurate and reliable manner in order to support effectively the management’s decisions. in the scope of this aim, hra’s goals and functions are explained. afterwards, the methods that will measure human resources costs are explained in detail and are evaluated.
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کلیدواژه
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Accounting ,Human Resource Accounting ,HRA
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آدرس
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Kadir Has Üniversitesi, Uygulamalı Bilimler Fakültesi, Muhasebe ve Finans Yönetimi Bölümü, Turkey, Kadir Has Üniversitesi, Uygulamalı Bilimler Fakültesi, Muhasebe ve Finans Yönetimi Bölümü, Turkey, Kadir Has Üniversitesi, Uygulamalı Bilimler Fakültesi, Muhasebe ve Finans Yönetimi Bölümü, Turkey
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Authors
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