Unele consideraţii privind contabilizarea factorului uman al entităţii economice [Articol]

Abstract

Recent decades have produced dramatic technological advances as well as changes in international economies, market structures and patterns of employment. Impacts on levels and types of employment have been significant. While the efficiency and effectiveness of capital has been under close scrutiny, increased attention has begun to be focused upon human resource management. Management decisions, however, require information. Human resource accounting (HRA) offers a possible route to the informing of decision makers who wish to better manage their human resources. This article has explored systems of accounting and reporting financial information, both to employees about their concerns and role in their organization and to management about employees and their value to the organization.