Business Commons^™

Human Resource Accounting: A Survey, Cindy Slack (Anderson)

WWU Honors College Senior Projects

The subject of my paper is Human Resource Accounting. Human Resource Accounting has received a lot of attention in the past twenty years, and is still under examination by many people. The idea behind Human Resource Accounting stems from the basic assumption that people are the most important resource of a business. I will present the arguments for and against Human Resource Accounting, and the assumptions that underlie its use. Then I will turn to an examination of some of the methods that have been suggested to measure these human resources. Many different methods have been suggested, and in a …