Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 2 of 2

Full-Text Articles in Business

19th Accounting, Business And Financial History Annual Conference 10-11 September 2007: Presenters And Papers, Institute Of Chartered Accountants In England And Wales Oct 2007

19th Accounting, Business And Financial History Annual Conference 10-11 September 2007: Presenters And Papers, Institute Of Chartered Accountants In England And Wales

Accounting Historians Notebook

No abstract provided.


Human Resource Accounting, Sam Lilley Jan 2007

Human Resource Accounting, Sam Lilley

The Corinthian

How should human resources be accounted for? This has been a question for a long time. Employees can be viewed as a company's biggest asset, but because the value of human resources can be difficult to measure, it is often not reported. When the value of human resources or assets is not recognized on the financial statements, the value of the organization is understated.