人力资源会计【外文翻译】.doc

本科毕业论文（设计） 外 文 翻 译 外文题目 Human Resource Accounting 外文出处 International Advances in Economic Research 外文作者 Carme Barcons-Vilardell, Soledad Moya-Gutierrez, Antonio Somoza-Lopez, J-osep Vallverdu-Calafell, Carlos Griful-Miquela 原文： Human Resource Accounting Human resources is an old field of research in economics,as reflected by accounting treatments.This paper reviews this contribution from accounting literature and the European legal framework.Different institutional attitudes toward this topic were collected from such organizations as the Financial Accounting Standards Board [1984,1993] and the American Accounting Association [1970].After that,a detailed revision is made of the main costs related to human resources: training and selection costs and exit costs.This analysis is made from the points of view of external and internal (or managerial) accounting and from historical costs and opportunity costs.Finally,no unique solution to this problem is given, but all possible alternatives are evaluated and open for discussion.(JEL J40) 1 Introduction Human resource accounting is not a new issue in economics. Economists consider human capital as a production factor, and they explore different ways of measuring its investment in education,health,and other areas. Accountants have recognized the value of human assets for at least 70 years. Research into true human resource accounting began in the 1960s by Rensis Likert [Bowers,1973]. Likert defends long-term planning by strong pressure on human resources'qualitative variables,resulting in greater benefits in the long run. The American Accounting Association [1970] defines human resource accounting as "the human resources identification and measuring process and also its communication to the interested parties." There are two reasons for including human resources in accounting [R