Information systems on human capital in service sector organizations

Abstract

The growing service sector leads to rapid changes of today’s economy from an industrial society to a so‐called knowledge society. Traditional values of organizations – often named “bricks and mortar” – become less important. Instead of those values of human resources with all their abilities and skills become the most important value drivers in many organizations. This paper illustrates the history of the measurement on human capital, gives a brief overview of the different concepts and methods of human resource accounting, and points out the problems of this research area. With the new possibilities of information technology, there is a new chance to solve some of the problems allied to human resource accounting. The paper demonstrates some main aspects that have become accountable by developing human resource accounting systems for the service sector.

Citation

Gebauer, M. (2003), "Information systems on human capital in service sector organizations", New Library World, Vol. 104 No. 1/2, pp. 33-41. https://doi.org/10.1108/03074800310458278