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Journal cover: Journal of Intellectual Capital

Journal of Intellectual Capital

ISSN: 1469-1930

Online from: 2000

Subject Area: Information and Knowledge Management

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The role of human capital cost in accounting


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Title:The role of human capital cost in accounting
Author(s):Hai Ming Chen, (Graduate Institute of Management Sciences, Tam Kang University, Taipei, Taiwan, ROC), Ku Jun Lin, (Graduate Institute of Management Sciences, Tam Kang University, Taipei, Taiwan, ROC)
Citation:Hai Ming Chen, Ku Jun Lin, (2004) "The role of human capital cost in accounting", Journal of Intellectual Capital, Vol. 5 Iss: 1, pp.116 - 130
Keywords:Competitive advantage, Expenditure, Human capital
Article type:Research paper
DOI:10.1108/14691930410512950 (Permanent URL)
Publisher:Emerald Group Publishing Limited
Abstract:The purpose of this research is to deal with the human capital disclosure issue of present accounting systems. Many companies nowadays derive their competitive advantages mainly from human capital. However, under generally accepted accounting principles, all human-related expenditures are treated as expenses, which are deductions of revenues, thus misleading decision-makers into inappropriate judgments. This paper provides an alternative way of measurement and disclosure of human capital items in financial statements. The paper defines and classifies the human capital of a company in line with a theoretical framework provided by the authors, sorts out company's human capital investments according to cost development stages in human resources, isolates human capital from expenses and finally suggests disclosure in financial statements.



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