Author/Authors :
AYDIN, Sevgi Kadir Has Üniversitesi - Uygulamalı Bilimler Fakültesi - Muhasebe ve Finans Yönetimi Bölümü, Turkey , ÇANAKÇIOĞLU, Mustafa Kadir Has Üniversitesi - Uygulamalı Bilimler Fakültesi - Muhasebe ve Finans Yönetimi Bölümü, Turkey , EMİR TUNCAY, Ferhan Kadir Has Üniversitesi - Uygulamalı Bilimler Fakültesi - Muhasebe ve Finans Yönetimi Bölümü, Turkey
Title Of Article :
HUMAN RESOURCE ACCOUNTING: A COMPARATIVE EVALUATION
Abstract :
The aim of this study is to evaluate human resources accounting (HRA) which relates the accounting with human resources whose importance is increasing for companies and to compare the methods that will measure human resources costs in an accurate and reliable manner in order to support effectively the management’s decisions. In the scope of this aim, HRA’s goals and functions are explained. Afterwards, the methods that will measure human resources costs are explained in detail and are evaluated.
NaturalLanguageKeyword :
Accounting , Human Resource Accounting , HRA
JournalTitle :
Journal Of Economics and Administrative Sciences, Ataturk University
