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This paper has two objectives. Our first aim is to critically analyze the ethical implications of current accounting principles relating to human resources. Our second purpose is to propose three alternatives to the current accounting treatment of human resource costs as an expense of doing...
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This situation-based exercise introduces the concept of an ethical dilemma – a situation in which two or more values are in conflict. Ethical dilemmas in business concern four major areas: human resources, customer confidence, conflicts of interest, and the use of corporate resources (Treviňo...
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Human Resource Management (HRM) ist ein Teil betriebswirtschaftlicher Praxis. Dazu gehören alle Personen, Institutionen und Funktionen, die der Gewinnung, Nutzung und Entwicklung der Qualifikationen und Motivationen von Führungskräften, Mitarbeiterinnen und Mitarbeitern als Grundlage und...
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