How to Evaluate Human Capital？

How to Evaluate Human Capital？

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作者 Franko Milost

机构地区 University of Primorska

出处《Chinese Business Review》 2012年第9期830-838,共9页 中国经济评论（英文版）

关键词模型评估人力资本资产负债表业务流程资本价值动态模型成本模型质量变化 human resource accounting, human capital, financial statements, models of human capital evaluation

参考文献12

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2Edvinson, L., & Malone, M. S. (1997). Intellectual capital." Realizing your company's true value by findings its hidden roots. New York: HarperCoUins Publishers Inc..
3Edvinson, L., & Sullivan, P. (1996). Developing a model for managing intellectual capital. European Management Journal 14(4), 356-364.
4Flamholz, E. G. (1972a). Assessing the validity of a theory of human resource value: A field study. Journal of Accounting Research, 10(3), 241-266.
5Flamholz, E. G. (1972b). Toward a theory of human resource value in formal organisations. The Accounting Review, 47(4), 666-678.
6Flamholz, E. G. (1973). Human resource accounting: Measuring positional replacement costs. Human Resource Management, 12(1), 8-16.
7Flamholz, E. G. (1982). State-of-the-art and future prospects. Encino: Dickenson.
8Hekimian, J. S., & Jones, C. H. (1967). Put people on your balance sheet. Harvard Business Review, 43(2), 105-113.
9Lev, B., & Schwartz, A. (1971). On the use of the economic concept of human capital in financial statements. The Accounting Review, 46(1), 103-112.
10Likert, R., Bowers, D. G., & Norman, R. M. (1969). How to increase the firm's lead time in recognistng and dealing wlta problems of managing its human organisation. Michigan Business Review, 22(2), 617-632.

Chinese Business Review

2012年第9期

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