Author: | Hursh Saha | ISBN: | 1230000284125 |
Publisher: | Hursh Saha | Publication: | October 1, 2006 |
Imprint: | Language: | English |
Author: | Hursh Saha |
ISBN: | 1230000284125 |
Publisher: | Hursh Saha |
Publication: | October 1, 2006 |
Imprint: | |
Language: | English |
Accounting Honours University Essay
Are employees really ‘assets’? If so, how do we value them? These questions
have been surrounding accounting academics for decades. Over previous
decades, the debate associated with them has produced a body of literature
which attempts to answer these questions through introducing models on
employee valuation. This is where the motivation of this paper comes from. The
purpose of this paper is to also answer these questions but not by introducing a
new model to add to the current bulk of them. Instead, this paper aims to provide
original answers to these questions through providing a brief review of the past
literature on the subject (from recent decades and from the Western world) and
then by analysing it in-depth. Thus, the research of this paper is secondary in
nature. In terms of structure, first, there is an examination of how employees can
be viewed as assets. Secondly, there is a display of numerous models for
accounting for employees as assets. Thirdly, there is an analysis of all previous
material, which also answers the two questions above.
Accounting Honours University Essay
Are employees really ‘assets’? If so, how do we value them? These questions
have been surrounding accounting academics for decades. Over previous
decades, the debate associated with them has produced a body of literature
which attempts to answer these questions through introducing models on
employee valuation. This is where the motivation of this paper comes from. The
purpose of this paper is to also answer these questions but not by introducing a
new model to add to the current bulk of them. Instead, this paper aims to provide
original answers to these questions through providing a brief review of the past
literature on the subject (from recent decades and from the Western world) and
then by analysing it in-depth. Thus, the research of this paper is secondary in
nature. In terms of structure, first, there is an examination of how employees can
be viewed as assets. Secondly, there is a display of numerous models for
accounting for employees as assets. Thirdly, there is an analysis of all previous
material, which also answers the two questions above.