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The Definitive Guide to HR Management Tools (Collection) by Steven Director, Bashker D. Biswas, Ben Waber, James C. Sesil, John Boudreau, Wayne Cascio, Jane Shannon, Alison Davis

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12. Human Resource Accounting

Aims and objectives of this chapter

• Define human resource accounting

• Explain the conceptual basis for HR accounting

• Explain the debate with respect to HR accounting

• Describe HR accounting methods

• Review cost-based models

• Discuss the economic value models for HR accounting

• Explain the limitations of each of these models

Thus far in this book we have been discussing human resource (HR) management topics that have accounting and finance implications. The basis of the discussion has been within the structure of current accounting principles and practices as defined by Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS).

The Background

This chapter covers ...

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