Benefits and limitations of human resource accounting / Che Kartina Idrus
Human Resource Accounting ( HRA ) is. a new approach in evaluating human resources that represents the current status of human resources valuation concept; which currently is being developed mostly in the Western countries. By helping management'identify and evaluate the human resources at...
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| Format: | Student Project |
| Language: | English |
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Faculty of Accountancy
1992
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| Online Access: | http://ir.uitm.edu.my/id/eprint/1243/ http://ir.uitm.edu.my/id/eprint/1243/1/PP_CHE%20KARTINA%20IDRUS%20AC%2092_5%201.pdf |
| Summary: | Human Resource Accounting ( HRA ) is. a new
approach in evaluating human resources that represents
the current status of human resources valuation concept;
which currently is being developed mostly in the
Western countries. By helping management'identify and
evaluate the human resources attributes that can make
the firm more profitable, human resources planning can
also make a significant contribution to a business.
There is a difficulty of measuring Human
Resources, therefore an audit firm has been chosen as a
field of study since it keep tracks of amount of hours
spent on each of the audit staff. |
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