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Ethics of Human Resources Management in the Cameroonian Health System, Medical Nomadism and the Ineffectiveness of the Fight against High Blood Pressure
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作者 Jean Ndibi Abanda Anicet Onana Akoa +2 位作者 Désiré Tchoffo Ulrich Dama Pierre Yassa Yoniene 《Health》 2024年第1期9-21,共13页
Context/objectives: The fight against Chronic Non-Communicable Diseases (NCDs) is a long-term undertaking, which requires available, motivated and well-managed human resources (HR). The administrative management of sk... Context/objectives: The fight against Chronic Non-Communicable Diseases (NCDs) is a long-term undertaking, which requires available, motivated and well-managed human resources (HR). The administrative management of skills on both qualitative and quantitative levels is one of the essential functions of a health system. To better implement policies of fight against High Blood Pressure (HBP) and other chronic diseases, it is important to establish strategies to retain health personnel. This loyalty requires favorable working conditions and consideration of the contribution-reward couple. Good working conditions are likely to reduce the phenomenon of medical nomadism;conversely, poor HR management can contribute to their exodus towards exotic “green pastures”, thus leading to an additional crisis in the Cameroonian health system. The fight against HBP is a complex, multifaceted and multifactorial reality that requires appropriate management model for all types of resources mainly HR. The main objective of this research is to show the impact of poor management of human resources in Cameroon health system on medical nomadism and the ineffectiveness of the fight against High Blood Pressure. Method: A cross-sectional descriptive survey among five hundred (500) health facilities in the center region of Cameroon has been conducted. A stratified probabilistic technique has been used, and the number of health facilities to be surveyed has been determined using the “sample size estimation table” of Depelteau. The physical questionnaires have been printed and then distributed to data collectors. After data collection, the latter were grouped during processing in Excel sheets. The Chi-square test was used for data with a qualitative value and that of Kolmogorov-Sminorf for data with a quantitative value to assess the normality and reliability of data. The Crochach’s Alpha reliability test allowed us to have a summary of the means and variances and then to search for intragroup correlations between variables. Descriptive analysis was possible with the XLSTAT 2016 software. Results: 43.60% of Health Facilities (HF) managers were unqualified. 82.20% of HF managers have staff in a situation of professional insecurity. They are mainly contractual (49.00), decision-making agents (24.40%), casual agents (08.80). The proportion of unstable personnel is average of 22.00% and very unstable, 12.00%. 展开更多
关键词 ETHICS human resources Management Cameroonian Health System Medical Nomadism Ineffectiveness High Blood Pressure
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Development of Framework for ACI-Powered Human Resource Recruitment Assistant
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作者 Md Jawadur Rahman Gabriele M.Murry Stephanie Schmitt-Rüth 《Management Studies》 2024年第3期182-187,共6页
The landscape of human resource management within large enterprises necessitates efficient and unbiased recruitment practices to ensure organisational effectiveness and foster diversity(Ayoko&Fujimoto,2023).Tradit... The landscape of human resource management within large enterprises necessitates efficient and unbiased recruitment practices to ensure organisational effectiveness and foster diversity(Ayoko&Fujimoto,2023).Traditional hiring processes often create biases,which cause additional challenges in achieving proper objectives(Bogen,2021).According to Workable(workable.com),the average time to fill a job requisition is 41 days(Howden,2023).This paper proposes a framework for the development and implementation of an Artificially Capable Intelligent(ACI)-powered Human Resource(HR)Assistant for large enterprises(possibly more than 300 employees)to eliminate these unnecessary challenges caused by biases in hiring practices,therefore directly addressing fair and just participation in society and the world of work.The framework integrates ACI technologies,particularly candidate identification,to revolutionise HR practices.By leveraging ACI algorithms,the proposed hyper-realistic assistant aims to revolutionise the recruitment process.It will significantly reduce the average time to fill job requisitions.Moreover,the ACI-powered system is designed to mitigate biases inherent in traditional hiring practices,thus fostering a fair and inclusive environment for all candidates in the shortest possible time frame.This paper includes the key components and working processes of the ACI-powered HR Assistant framework.Through a comprehensive theoretical analysis,the paper investigates the system’s working process and how the framework aligns with the goal of promoting a fair and participatory environment in the world of work.Ultimately,the proposed framework represents a main step towards enhancing organisational effectiveness,fostering diversity,and advancing equitable recruitment practices in the futuristic workplace. 展开更多
关键词 artificial capable intelligence human resource
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Ways to Cultivate and Develop Human Resources in the New Situation
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作者 Lei Wang Gengliang Yang 《Journal of Sustainable Business and Economics》 2024年第2期38-43,共6页
In the trend of globalization,digitization,and economic integration,human resources are the core competitiveness of enterprises,and cultivating and developing them is crucial for enhancing competitive advantages.This ... In the trend of globalization,digitization,and economic integration,human resources are the core competitiveness of enterprises,and cultivating and developing them is crucial for enhancing competitive advantages.This article delves into how human resource development drives enterprise innovation,promotes team collaboration,and optimizes performance management.Currently,although many enterprises are beginning to attach importance to human resource development,they still face problems such as insufficient investment,weak targeted training,and insufficient exploration of employee potential.Therefore,it is proposed that in the new situation,enterprises need to strengthen diversified training strategies,use digital tools to improve training efficiency,build a fair performance evaluation system,stimulate employee potential,and promote internal talent mobility.The implementation of these strategies will effectively enhance the efficiency of enterprise human resource management and consolidate market position. 展开更多
关键词 human resources CULTIVATION DEVELOPMENT New situation CHANNEL
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The Impact of Human Resource Management on University Development
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作者 Zhangwu Tian Roberto M.Arguelles 《Proceedings of Business and Economic Studies》 2024年第1期231-236,共6页
As competition in the education industry intensifies and the knowledge economy evolves,the significance of Human Resource Management(HRM)in university institutions.This study aims to explore how HRM affects the sustai... As competition in the education industry intensifies and the knowledge economy evolves,the significance of Human Resource Management(HRM)in university institutions.This study aims to explore how HRM affects the sustainable development and competitiveness improvement of universities.This article begins with a theoretical analysis to define the concept of HRM and its particular relevance within university education.The subsequent analysis examines the multi-dimensional framework of university development,encompassing its connotation,goals,and key influencing factors.The article further elaborates on the positive effects of HRM on university teaching quality,scientific research capabilities,organizational culture,and social services.On this basis,the main challenges currently faced by university HRM are discussed,such as talent mobility,institutional constraints,resource limitations,and internationalization pressure.Finally,optimization strategies are proposed,including building a scientific human resources system,enhancing talent training and development,fostering diversity among teaching staff,and improving decision-making efficiency and transparency.The conclusions of this study aim to provide strategic insights for university education managers to better utilize human resource advantages and promote the comprehensive and sustainable development of universities. 展开更多
关键词 human resources management University education COMPETITIVENESS TALENT DEVELOPMENT
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Digital Transformation of Enterprise Human Resource Management Enabled by Big Data
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作者 Zhefan Zhuang 《Proceedings of Business and Economic Studies》 2024年第2期60-65,共6页
With the continuous development of big data technology,the digital transformation of enterprise human resource management has become a development trend.Human resources is one of the most important resources of enterp... With the continuous development of big data technology,the digital transformation of enterprise human resource management has become a development trend.Human resources is one of the most important resources of enterprises,which is crucial to the competitiveness of enterprises.Enterprises need to attract,retain,and motivate excellent employees,thereby enhancing the innovation ability of enterprises and improving competitiveness and market share in the market.To maintain advantages in the fierce market competition,enterprises need to adopt more scientific and effective human resource management methods to enhance organizational efficiency and competitiveness.At the same time,this paper analyzes the dilemma faced by enterprise human resource management,points out the new characteristics of enterprise human resource management enabled by big data,and puts forward feasible suggestions for enterprise digital transformation. 展开更多
关键词 Big data Digital transformation Enterprise management human resource management
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Research on the Ideological and Political Education in the Curriculum of Human Resource Management in China
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作者 Wenxin Hu 《Open Journal of Applied Sciences》 2024年第5期1295-1304,共10页
Based on the teaching concept of “Ideological and Political Education in the Curriculum”, taking the curriculum of “Human Resource Management” as an example, this paper explores the reform of ideological and polit... Based on the teaching concept of “Ideological and Political Education in the Curriculum”, taking the curriculum of “Human Resource Management” as an example, this paper explores the reform of ideological and political education design from the perspective of moral education objectives and teaching contents. The course takes “carrying forward the craftsmanship spirit” as the main line, and takes” constructing a pattern of high-quality education” as the main task, which not only cultivates students’ professional skills in human resource management, but also integrates ideological and political elements into all modules of human resource management, pays attention to students’ ideological trends and attaches importance to students’ ideological education. In the teaching content, the course introduces ideological and political elements such as craftsmanship spirit, entrepreneurship spirit and Chinese traditional culture. In the recruitment and selection section, the importance of craftsmanship spirit is emphasized, and talents who strive for excellence and excellence are advocated for selection. In the performance management section, combined with entrepreneurial spirit, the value of innovation driven and efficient execution is explored. When discussing about employee development, it is important to integrate socialist core values and balance individual and collective interests. In the chapter of corporate culture, we will delve into the essence of traditional Chinese culture, such as team harmony, integrity, and professionalism to cultivate a good organizational atmosphere. Ideological and political education in the curriculum of Human Resource Management uses case analysis, group discussions and other forms to enhance students’ political identity, ideological identity and emotional identity, so as to deepen students’ professional ideal and ethics education. 展开更多
关键词 Ideological and Political Education in the Curriculum human resource Management Teaching Reform Craftsmanship Spirit Entrepreneurship Spirit
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Optimization Analysis of Human Resource Management Strategies of Nantong University,a Local Comprehensive University in China
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作者 Fei Jin 《Proceedings of Business and Economic Studies》 2024年第2期1-7,共7页
This study analyzes the current situation and challenges of Nantong University amid the rapid development of higher education,addressing aspects such as faculty structure,administrative management efficiency,and promo... This study analyzes the current situation and challenges of Nantong University amid the rapid development of higher education,addressing aspects such as faculty structure,administrative management efficiency,and promotion mechanisms.Through questionnaire surveys and field research,coupled with SWOT analysis and various theoretical methods,a comprehensive analysis was conducted on Nantong University’s internal and external environment.The study proposes an improved comprehensive development strategy and implementation measures,which include updating management concepts,strengthening professional training,optimizing employment conditions,and improving salary systems.Ultimately,this study provides practical strategies for human resource management and the transformational development of Nantong University and other local comprehensive universities. 展开更多
关键词 Local comprehensive universities Transformation and development human resource management SWOT
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Exploration of Human Resource Management in Enterprise Business Management
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作者 Jing Zhao 《Proceedings of Business and Economic Studies》 2024年第1期62-68,共7页
Human resource management is an integral part of enterprise operation and management,contributing to the avoidance of financial risks,alleviation of performance problems,promotion of organizational development,enhance... Human resource management is an integral part of enterprise operation and management,contributing to the avoidance of financial risks,alleviation of performance problems,promotion of organizational development,enhancement of operational efficiency,and fostering sustainable enterprise development.Enterprise management should prioritize attention to human resource management by establishing an independent human resource management department and strategically planning human resource management tasks.This involves building an information management platform,developing a professional human resource management model to mitigate market risks,actively recruiting human resource management talents to form a competent team,and enhancing the human resource management and supervision system.These measures are essential for comprehensively improving the level of enterprise operation and management. 展开更多
关键词 human resource management Business management IMPORTANCE Current situation and countermeasures
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Countermeasures and Suggestions for Strengthening Human Resource Management in China’s Pharmaceutical Industry
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作者 Sun Yuyuan Wang Shuling 《Asian Journal of Social Pharmacy》 2024年第2期202-207,共6页
Objective To provide reference and enlightenment for the development of human resource management in China’s pharmaceutical industry and to put forward some suggestions to promote the further development of pharmaceu... Objective To provide reference and enlightenment for the development of human resource management in China’s pharmaceutical industry and to put forward some suggestions to promote the further development of pharmaceutical industry.Methods The method of literature review was used to analyze the current situation and existing problems of human resource management in China’s pharmaceutical industry.Results and Conclusion Only by continuously improving the human resource management skills and innovating management methods can pharmaceutical enterprises achieve long-term benefits with sustainable development.The formulation of human resource management strategy in pharmaceutical industry must be conducive to the realization of the business goals of enterprises.To achieve this overall goal,the human resources management department of enterprises must make the plan from a strategic perspective,formulate talent strategic planning which serves the overall strategic goal of the enterprise.As a result,human resource management will play an important role in the development of China’s pharmaceutical industry. 展开更多
关键词 pharmaceutical industry human resource management COUNTERMEASURE
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Research on the Status Quo and Countermeasures of Human Resource Management Outsourcing in China’s Pharmaceutical Enterprises
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作者 Wang Jianing Wang Shuling 《Asian Journal of Social Pharmacy》 2024年第1期64-71,共8页
Objective To explore the current situation of human resource management outsourcing in China’s pharmaceutical enterprises,and to put forward some suggestions for enterprises and the government.Methods The current sit... Objective To explore the current situation of human resource management outsourcing in China’s pharmaceutical enterprises,and to put forward some suggestions for enterprises and the government.Methods The current situation of human resource management outsourcing in China’s pharmaceutical enterprises was analyzed through the method of literature research.Results and Conclusion At present,the status of human resource management outsourcing in China’s pharmaceutical companies is that the level of human resource outsourcing companies is not high,and there are no relevant industry norms and laws.The information asymmetry between pharmaceutical enterprises and outsourcing companies results in adverse selection and moral hazard.Besides,the different culture of pharmaceutical enterprises and outsourcing companies leads to inefficient communication between enterprises and employee.To solve these problems,the government should promote and improve industry norms and laws to regulate the market.In addition,enterprises should clarify the motivation for outsourcing and make good decision on the outsourcing content.Meanwhile,enterprises should strengthen communication with employees to eliminate employees’concerns. 展开更多
关键词 pharmaceutical enterprise human resource management outsourcing countermeasure research
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Research on Enterprise Human Resource Management Reform Strategy in the Era of Big Data
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作者 Xin Zhang 《Proceedings of Business and Economic Studies》 2024年第2期184-190,共7页
In the 21st century,with the development of the Internet,mobile devices,and information technology,society has entered a new era:the era of big data.With the help of big data technology,enterprises can obtain massive ... In the 21st century,with the development of the Internet,mobile devices,and information technology,society has entered a new era:the era of big data.With the help of big data technology,enterprises can obtain massive market and consumer data,realize in-depth analysis of business and market,and enable enterprises to have a deeper understanding of consumer needs,preferences,and behaviors.At the same time,big data technology can also help enterprises carry out human resource management innovation and improve the performance and competitiveness of enterprises.Of course,from another perspective,enterprises in this era are also facing severe challenges.In the face of massive data processing and analysis,it requires superb data processing and analysis capabilities.Secondly,enterprises need to reconstruct their management system to adapt to the changes in the era of big data.Enterprises must treat data as assets and establish a perfect data management system.In addition,enterprises also need to pay attention to protecting customer privacy and data security to avoid data leakage and abuse.In this context,this paper will explore the thinking of enterprise human resource management innovation in the era of big data,and put forward some suggestions on enterprise human resource management innovation. 展开更多
关键词 Big data Enterprise human resource management Reform strategy
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Exploring the Digital Path of Human Resource Management in Innovation and Entrepreneurship Enterprises
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作者 Hao Wang 《Proceedings of Business and Economic Studies》 2024年第1期237-241,共5页
The digitization of human resource management functions can enhance the adaptability of human resource management and promote the comprehensive digital development of innovative and entrepreneurial enterprises.This ar... The digitization of human resource management functions can enhance the adaptability of human resource management and promote the comprehensive digital development of innovative and entrepreneurial enterprises.This article first summarizes and evaluates the connotation and research status of the digitalization of enterprise human resource management.Secondly,it analyzes the influencing factors of digitalization of human resource management in innovative and entrepreneurial enterprises from three aspects:employee factors,organizational factors,and technological factors.Finally,it designs a digitalization plan for human resource management in innovative and entrepreneurial enterprises from four aspects:analyzing the current situation,preparing thoroughly,designing plans,and building systems.It emphasizes the value of digitalization of enterprise human resource management for innovative and entrepreneurial enterprises. 展开更多
关键词 Innovation and entrepreneurship enterprises human resource management Digital path
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The Impact of Human Resource Management on Regional Economic Development
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作者 Ruicheng Zhou 《Proceedings of Business and Economic Studies》 2024年第3期35-41,共7页
A company that does a good job in human resource management will promote the process of regional economic development,and related enterprises will develop rapidly as a result.In future work,enterprises should carefull... A company that does a good job in human resource management will promote the process of regional economic development,and related enterprises will develop rapidly as a result.In future work,enterprises should carefully study the relationship between the two,and innovate their human resource management and development methods while fully considering the needs of talent development and regional economic development,in order to fundamentally optimize the regional economic development status. 展开更多
关键词 human resource management Impact on regional economic development
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The Place of Human Resource Management in Lagos State Healthcare Delivery: A Statistical Overview
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作者 Maxwell Obubu Nkata Chuku +7 位作者 Alozie Ananaba Rodio Diallo Firdausi Umar Sadiq Emmanuel Sambo Oluwatosin Kolade Tolu Oyenkanmi Kehinde Olaosebikan Oluwafemi Serrano 《Health》 2023年第3期251-265,共15页
Background: Behind every great system is an organized team;this is especially true in the healthcare industry, where a dedicated human resources team can effectively recruit employees, train staff, and implement safet... Background: Behind every great system is an organized team;this is especially true in the healthcare industry, where a dedicated human resources team can effectively recruit employees, train staff, and implement safety measures in the workplace. The importance of human resources in the healthcare industry cannot be overstated, with benefits ranging from providing an orderly and effectively run facility to equipping staff with the most accurate and up-to-date training. Proper human resources management is critical in providing high-quality health care. A refocus on human resources management in healthcare requires more research to develop new policies. Effective human resources management strategies are greatly needed to achieve better outcomes and access to health care worldwide. Methods: This study leveraged NOI Polls census data on Health Facility Assessment for Lagos State. One thousand two hundred fifty-six health care facilities were assessed in Lagos State;numbers of Health workers were documented alongside their area of specialization. Also, demographic characterizations of the facilities, such as LGA, Ownership type, Facility Level Care, and Category of the facility, were also documented. Descriptive statistics alongside cross tabulation was done to present the various area of specialization of the health workers. Multiple response analysis was done to understand the distribution of human resources across the health facilities. At the same time, Chi-square and correlation tests were conducted to test the independence of various categories recorded while understanding the relationships among selected specialties. Results: The study revealed that Nurses were the most common health specialist in the Lagos State health facilities. At the same time, Gynecologists and General surgeons are the two medical specialists mostly common in health facilities. Midwives are the second most common health specialist working full time, while Generalist medical doctors make up the top three health specialists working full time. Nurses and Midwives had the highest number in Lagos State, while Pulmonologists were currently the lowest human resource available in Lagos State health care system. It was also noted that health facility distribution across Lagos’s urban and rural areas was even. In contrast, distribution based on other factors such as ownership type, Facility level of care, and facility category was slightly skewed. Conclusion: The distribution of health workers in health facility across LGA in Lagos State depend on Ownership type, Facility level of care, and category of the facility. 展开更多
关键词 Healthcare Facilities human resources for Health Healthcare Delivery Lagos State SDGs on Health Multiple Response Analysis
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Application of Information Technology in Institutions and Challenges of Human Resources-Case Study: Administration of the Municipality of Ferizaj
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作者 Egzona Selimi 《Journal of Computer and Communications》 2023年第5期84-92,共9页
This study aims to investigate how information technology is applied in the administration of the municipality of Ferizaj and what are the challenges with human resources, the work was carried out through a case study... This study aims to investigate how information technology is applied in the administration of the municipality of Ferizaj and what are the challenges with human resources, the work was carried out through a case study in the municipality. This paper highlights that the use of information technology provides higher efficiency for the performance of daily work in the municipality, thus also the provision of better services to citizens. However, the level of use of information technology in the Municipality of Ferizaj leaves much to be desired in terms of efficiency because a significant number of employees have not attended adequate training for the effective and efficient use of various IT applications and have not are still adapted to the digital environment in the municipality. Therefore, the recommendation derived from this paper is that the information technology environment in the municipality of Ferizaj needs to be improved by providing staff with adequate qualifications, while for those who are currently engaged in the municipality and who do not have adequate qualifications, training should be provided in a way that all users of IT applications are fully integrated into the digitized environment in order to be effective and efficient in providing services to citizens. This simultaneously gives the municipal staff job security and motivation for better services for citizens. Also, information technology enables a better control over the activity of the municipality because every action is recorded as data which can then be used to analyze the performance of the municipality. 展开更多
关键词 Information Technology human resources Administration of the Municipality of Ferizaj DIGITALIZATION
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Research on the Incentive System of Human Resource Management in Universities
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作者 Dan Li 《Journal of Contemporary Educational Research》 2023年第4期61-66,共6页
Based on the actual situation of the establishment of the incentive system for human resource management in universities,the constituent elements and relevant principles of the incentive system for human resources in ... Based on the actual situation of the establishment of the incentive system for human resource management in universities,the constituent elements and relevant principles of the incentive system for human resources in universities are expounded on,the current situation of the actual needs of the faculty and staff in universities is studied and analyzed,and practical plans for establishing the concept and implementing the incentive system in universities are proposed,with relevant incentive mechanisms for human resource management focusing on differentiated needs developed for reference. 展开更多
关键词 human resources Incentive system Problem solving University manpower
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Investigating the Evolution of Human Resource Management in Enterprises in the Era of Big Data
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作者 Chunsun He 《Proceedings of Business and Economic Studies》 2023年第5期26-30,共5页
Human resource(HR)management plays a crucial role in the overall management of enterprises,exerting a significant influence on their growth and development.With China now firmly entrenched in the era of big data,the c... Human resource(HR)management plays a crucial role in the overall management of enterprises,exerting a significant influence on their growth and development.With China now firmly entrenched in the era of big data,the conventional HR management approach is no longer adequate to meet the evolving demands of enterprise progress.Therefore,there is a pressing need to actively revamp the management strategies to improve the quality.This article outlines the importance of reforming enterprise HR management in the context of big data,scrutinizes the prevailing challenges in this domain,explores strategies for transforming HR management within enterprises in the era of big data,and provides illustrative examples to summarize valuable managerial insights,thereby offer enterprise leaders a valuable source of reference information. 展开更多
关键词 Big data Business management human resource
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Research on the Relationship Between Human Resource Management and Corporate Environmental Responsibility
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作者 Zhenbing Yu 《Proceedings of Business and Economic Studies》 2023年第5期66-74,共9页
The significance of human resource management in enterprise management is steadily growing,especially as businesses today are expected to shoulder their share of social responsibility.Among these responsibilities,corp... The significance of human resource management in enterprise management is steadily growing,especially as businesses today are expected to shoulder their share of social responsibility.Among these responsibilities,corporate environmental responsibility assumes a pivotal role.This paper aims to investigate the interplay between human resource management practices and corporate environmental responsibility.The study employs various factors of human resource management practices as independent variables,using the current environmental status quo and environmental innovation capacity as intermediary variables,and adopts multiple regression analysis to scrutinize the influencing factors of corporate environmental responsibility.The findings underscore that when the working environment is favorable,enterprise human resource management practices can effectively enhance corporate environmental responsibility.Furthermore,when supported by environmentally responsible behavior,these human resources practices exhibit a positive influence on a company’s environmental responsibility.Consequently,this study provides practical recommendations for enhancing corporate environmental responsibility. 展开更多
关键词 human resource management Corporate environmental responsibility EMPLOYEE
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Study on human resources cost accounting based on standards and general rules 被引量:1
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作者 XU Ya-hu 《Journal of Modern Accounting and Auditing》 2007年第11期1-6,共6页
The issue of the new standards for employees' salary and general financial rules that include employees' salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs ... The issue of the new standards for employees' salary and general financial rules that include employees' salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees' salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings. 展开更多
关键词 employee's salary human resources cost human resources cost accounting human resources cost report
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Review on the Development of Human Resource Accounting in China
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作者 谢宗杰 《Journal of Chongqing University》 CAS 2002年第1期89-95,共7页
A review through the origination, development and prospect of Human resource accounting (HRA) is presented based on the study of plentiful literatures about it. HRA is defined as an accounting procedure and method to ... A review through the origination, development and prospect of Human resource accounting (HRA) is presented based on the study of plentiful literatures about it. HRA is defined as an accounting procedure and method to discriminate and measure the data of human resources, aiming to provide information which is concerned with the change of human resources for the outside people to serve human resource management. It is experiencing a nearly frozen period following its hot time in 1970s after its origination in America in 1960s. The theoretic foundation of HRA is classical plutonomy dated back to 17th century. There were two preeminent persons in the history of HRA. One was Theodore Schultz who established his human capital theory relating education that improves the human capital value with economy; the other was Eric G.FIamholtz who enriched the concept, research methods and application of HRA. In China, the research on HRA started in 1980s beginning with introducing overseas achievements. Multiple views coexist in the academy on whether human resources should be taken as accounting assets and on where to put the HRA information in financial statements. The application of HRA is constrained by the absence of full-blown theories and methodological systems about it as well as difficulties in evaluating human resources and the obstacle of conventional understandings. However, with the conning of intellective economy, the globalization of competition and the entry of China into WTO, the day of HRA will surely come. 展开更多
关键词 human resources human resource management (HRM) human resource accounting (HRA) Financial statements Balance sheet Income statement Cash flow statement
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