Kierunki rachunkowościowe, behawiorystyczne i społeczne w ocenie zasobów ludzkich

• Autorzy: Mohamed Abuayen

Warianty tytułu

Accounting, Behavioural and Social Trends in Evaluation of Human Resources

• Języki publikacji: PL

Abstrakty

Przedstawiono problematykę badań nad rachunkowością zasobów ludzkich, omawiając jej kierunki: rachunkowy, administracyjny i ekonomiczny, a także kierunek behawioralny i społeczny. Autor zwraca uwagę na wpływ podejścia rachunkowościowego w ocenie kapitału ludzkiego na poprawę jakości podejmowanych decyzji w zarządzaniu zasobami ludzkimi w firmie.

EN

The paper constitutes an attempt at presenting the behavioural and social aspects as well as accounting trends in valuating human resources. Additionally, it presents certain aspects of application of the results of such valuation and assessment to plan human resources and their development and remuneration. The paper focuses on two aspects of evaluation of human resources. The accounting, administrative and economic aspects on the one hand and behavioral and social one on the other. (original abstract)

Słowa kluczowe

PL

Rachunkowość; Kapitał ludzki; Zarządzanie zasobami ludzkimi; Teoria rachunkowości

EN

Accounting; Human capital; Human Resources Management (HRM); Accounting theory

• Czasopismo: Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie
• Rocznik: 1998
• Numer: nr 514
• Strony: 41--50

Twórcy

autor

Mohamed Abuayen

Bibliografia

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