Human capital -- Accounting;Managerial Accounting -- History;Management science -- History
A common misconception about human resource accounting (HRA) is that it focuses narrowly upon financial accounting, that its purpose is to reflect the asset value of people on financial statements. The major purpose of HRA is to provide concepts...
Introduction by Sidney Davidson (Arthur Young Distinguished Service Professor Emeritus of Accounting and former Dean, University of Chicago Graduate School of Business) Induction citation by Thomas J. Burns (Professor and Chairman Committee on...