Internationale Zeitschrift für Wirtschafts- und Managementwissenschaften

HUMAN CAPITAL ACCOUNTING – MEASUREMENT MODELS

Abstract

Pedro Andrade and Ana Maria Sotomayor

For the American Accounting Association (AAA) human capital accounting (HCA) is the process of identifying and measuring data about human resources and communicating this information to interested parties. Will the data on the measurement of human resources that this article focuses, seeking to provide the existing measurement models, thus allowing the existence of means for making decisions, monitor the effective use of human assets and determine the value of people to organizations.