Human resource valuation
Subtitle: a guide to strategies and techniques
By: Janice Monti-Belkaoui, Ahmed Riahi-Belkaoui.
Contributors: Riahi-Belkaoui, Ahmed, 1943-
Publisher: Quorum Books
Published: 1995
Place of publication: Westport, Conn
Language: eng
Number of pages: 171
Subjects: Human capital -- Accounting.; Labor economics.
Description: "Employees are definitely the most important assets of a firm. Yet the value and contributions of human resources are rarely accounted for and disclosed to users of accounting information. This book focuses on the need for a better accounting for human resource through a human resource valuation strategy. This strategy includes: (a) disclosing the value of human resources in the annual reports through the application of human resource accounting (HRA); (b) disclosing an employee report that informs employees about vital information for their conditions and decision needs, through the application of employee reporting; and (c) disclosing a value-added report that highlights the labor contribution to wealth, through the application of value-added reporting."--Pref.
Notes: Includes bibliographical references and index.