Frontmatter -- Vorwort -- Inhalt -- Teil 1. Ziele und Aufgaben der Humanvermögensrechnung -- Humanvermögensrechnung der Unternehmen - Einzel- und gesamtwirtschaftliche Argumente zur Ergänzung der betrieblichen Rechnungslegung / Schmidt, Herbert -- Humanvermögensrechnung - Entwicklung von...

This book addresses the gap between the espoused importance of organizational human capital and how it is actually reported and assessed. It also discusses the current and potential uses of human capital measurement and a way for HR to position itself among other business functions such as...

Purpose – The purpose of this paper is to discuss a framework of accounting theoretical bases that could promote research into little understood areas of human capital accounting. Design/methodology/approach – The possible forces that hinder greater disclosure of human capital‐based...

Purpose – The purpose of this paper is to address the subjectivity inherent in existing methods of human capital value measurement (HCVM) by proposing a 360‐degree peer review as a method of validating self‐reporting in HCVM surveys. Design/methodology/approach – The case study is based...