HUMAN RESOURCE ACCOUNTING: AN OVERVIEW

Abstract

Human resource accounting is considered one of many studies with a lot of potential. Especially because this study could solve a few problems in valuating the employee’s quality and their “value” to the organization or company. Review of literature is the method used in this study. Human resource is one of the biggest active elements in organization or corporation that could make a significant difference whether is activities or in production. Even with its own potential, there are several limitations that could prevent this study to go any further. A proper system of human resource accounting, in theory, could be essential for organization real performance and result.