Human Resource Valuation - Riahi-Belkaoui, Ahmed; Monti-Belkaoui, Janice
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Not only are employees an organization's most important asset, but their value and contributions to the organization's financial success can be accounted for and disclosed to users of accounting information. The authors argue persuasively for better accounting strategy in the human resource context, then identify three ways to implement it: 1) through human resource accounting, disclosable in annual reports; 2) through employee reporting; and 3) the application of value-added reporting which reveals the contribution that labor makes to the firm's wealth. The result is a unique, timely guide,…mehr

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Produktbeschreibung
Not only are employees an organization's most important asset, but their value and contributions to the organization's financial success can be accounted for and disclosed to users of accounting information. The authors argue persuasively for better accounting strategy in the human resource context, then identify three ways to implement it: 1) through human resource accounting, disclosable in annual reports; 2) through employee reporting; and 3) the application of value-added reporting which reveals the contribution that labor makes to the firm's wealth. The result is a unique, timely guide, presented in a way that management professionals, as well as academicians and researchers, can understand and apply.
Autorenporträt
JANICE MONTI-BELKAOUI is Professor of Sociology at Rosary College, River Forest, Illinois, and Chair of the Department of Sociology, History, and American Studies. She writes frequently for scholarly journals and is coauthor of Accounting in the Dual Economy (Quorum, 1991). AHMED RIAHI-BELKAOUI is Professor of Accounting at the College of Business Administration, University of Illinois at Chicago. At last count, he has published more than 100 articles in various refereed journals and other publications and authored or coauthored more than 24 academic and professional books for Quorum.