Behavioral Accounting

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Behavioral Accounting

A form of accounting that attempts to value key personnel such as executives or technicians. That is, behavioral accounting places a number on what an important person in the company can contribute and includes this as an asset. As with other intangible assets, this can be extremely difficult, but it can result in a more accurate picture of a company's worth. It is also called human resource accounting.
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Open Competition: Provision of services to ensure the connection of institutions under the jurisdiction of a stationary type network Moscow Health Department subsystems Payroll and Human Resource Accounting and staffing Citywide Information Service consolidated management accounting Unified medical information-analytical system of the city of Moscow (SKUU EMIAS)
Human resource accounting is not a new issue in economics.
Moreover, the development of human resource accounting is necessary to provide a firm with accurate financial reports to guide its decisions [39].
In the present study Human Resource accounting Information Disclosure Index (HRAIDI) is as dependent variable.
Part 2 looks at nontraditional concepts, with chapters on human resource analytics and human resource accounting.
The roles of personnel research, human resource accounting (HRA), and human resource information system (HRIS) are also explained in the Control section.
Yet an increasing body of knowledge that draws on human resource accounting, intellectual asset management, actuarial science, and finance and economic theory seeks to determine how much.
Human capital measurement grew out of a science developed in the 1960s called human resource accounting.
Some initial human resource accounting work was performed on behalf of a few forward-thinking organizations in the late 1970s but the movement then stalled.
As a result, the EC proposed a Human Resource Accounting (1) approach, an approach that treated training investments in the same way as other capital investments on the balance sheet.
At the OECD conference in Helsinki, it was suggested that Intellectual Capital (IC) seemed a more promising way forward than human resource accounting (OECD, 1997a).
A much older concept is Human Resource Accounting (HRA) that has been on the research agenda for about 40 years.
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