人力資源會(huì)計(jì)【外文翻譯】

1、1外文翻譯外文翻譯HumanResourceAccountingMaterialSource:InternationalAdvancesinEconomicResearchAuth:CamebarconsvilardelSoledadMoyagutlerrezAntonioSomozaLopezJosepvallverdiacalafellCarlosgrifulmiquelaHumanresourcesisanoldfieldofre

2、searchineconomicsasreflectedbyaccountingtreatments.ThispaperreviewsthiscontributionfromaccountingliteraturetheEuropeanlegalframewk.DifferentinstitutionalattitudestowardthistopicwerecollectedfromsuchganizationsastheFinanc

3、ialAccountingStardsBoard[19841993]theAmericanAccountingAssociation[1970].Afterthatadetailedrevisionismadeofthemaincostsrelatedtohumanresources:trainingioncostsexitcosts.Thisanalysisismadefromthepointsofviewofexternalinte

4、rnal(managerial)accountingfromhisticalcostsopptunitycosts.Finallynouniquesolutiontothisproblemisgivenbutallpossiblealternativesareevaluatedopenfdiscussion.IntroductionHumanresourceaccountingisnotanewissueineconomics.Econ

5、omistsconsiderhumancapitalasaproductionfacttheyexpledifferentwaysofmeasuringitsinvestmentineducationhealthotherareas.Accountantshaverecognizedthevalueofhumanassetsfatleast70years.Researchintotruehumanresourceaccountingbe

6、ganinthe1960sbyRensisLikert[Bowers1973].Likertdefendslongtermplanningbystrongpressureonhumanresourcesqualitativevariablesresultingingreaterbenefitsinthelongrun.Lookingatdifferentproposals[Conner1991]theresourcetheyconsid

7、ershumanresourcesinameexplicitway.Thistheyconsidersthatthecompetitivepositionofafirmdependsonitsspecificnotduplicatedassets.Themostspecific(notduplicated)assetthatanenterprisehasisitspersonnel.Ittakesadvantageoftheirinte

8、rdependentknowledge.Thatwouldexplainwhysomefirmsaremeproductivethanothers.Withthesametechnologyasolidhumanresourceteammakesallthedifference[Archel1995].TheAmericanAccountingAssociation[1970]defineshumanresourceaccounting

9、as“thehumanresourcesidentificationmeasuringprocessalsoits3trainingmaintainsthefirmscompetitivelevel.Insidecreativetrainingthreedifferentactionscanbedistinguishedthatwillincursomeexpenses[Robleda1994].Thosetrainingexpense

10、sarerelatedtojobsprofessionevolutionimprovementsinglobalservicesinnovationchangeinprojects.Inanycaseexpensesderivedfromcreativetrainingareconsideredlongtermbecausetheyincreasethefirmsaddedvalue.Inotherwdswithcreativetrai

11、ningthefirmbecomesmecompetitiveincreasesitsincome.Expensesderivedfromcompetitivestrategictrainingwillbeconsideredascurrentexpensessincetheyappearasaconsequenceofshttermactionsthatmaintainthefirmscompetitiveleveleventhoug

12、hitsabsencemayleadtoadecreaseintheemployeesqualifications.TreatmentfromaFinancialAccountingPerspectiveFollowingthedefinitionsalreadyexplainedaslongasfuturebenefitsareexpectedtocomefromthesetrainingcoststheycanbetreatedas

13、assets.Howeverthisdoesnotholdtrueinreality.AsCeaGarcia[1990]states:“Thereisaclearabsenceofcrespondencebetweentherealassetsinthepresentfirmsthoserecognizedinthebalancesheet(thatisownedbythefirm...)infrontofapureeconomicap

14、proachwhereassetiseveryinstrumentwaythatcanbeusedintheproductiondistributionfirmsprocessingeneraleverycategyofeconomicvaluewhichcanbetransfmedintogoodsserviceanyinstrumentattheserviceofthefirmthatthefirmusesregardless[of

15、]itsjuridicalstate...alsoallthosegoodsrightsthatthefirmdoesnotownnowbutusedtoownwillownlateronbyvirtueofcollateralcontractsagreementswhichmayinduceit.“Soadiagnosisisreachedaboutthepredominantassetconcept.Thissituationcan

16、beexplainedbytwoimptantproblemsthataremetwhenreferringtointangibles:Identifytheassetscostestimatetheperiodinwhichtheassetshouldbeamtized.Ininternationalaccountingbesidesclearlyrecognizingsomeitemsasassets(cashstockmachin

17、eryItcanbesaidthenthatnotonlyarethelimitsunclearbetweenintangiblefixedassetsdeferredgesbutalsowhichelementsareconsideredassetswhichelementsareconsideredexpenses.soon)thereisgreatdebatewhethercertainotheritemsareconsidere