Part II

The second part of this book covers compensation, benefits, and human resource (HR) management topics that are on the periphery of the accounting and finance disciplines. It also covers some concepts that make a connection between HR management and accounting but are not part of current accounting principles or standards. Specifically, you will learn about HR accounting. HR accounting has been a subject of interest for many years. However, because the ideas presented are not accepted within the current Generally Accepted Accounting Principles (GAAP) standards, the subject has remained in the domain of academic research and discussion. This part also examines the concept of HR analytics (metrics).

HR executives should use the basic financial ...

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