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Author
Cieślak Iwona, Dobija Mieczysław (Wydział Zarządzania)
Title
Teoretyczne podstawy rachunkowości kapitału ludzkiego
Theoretical Foundations for Human Capital Accounting
Source
Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie, 2007, nr 735, s. 5-24, bibliogr. 39 poz.
Keyword
Kapitał ludzki, Kapitał intelektualny, Rachunkowość zasobów ludzkich, Przegląd literatury
Human capital, Intellectual capital, Human Resources Accounting (HRA), Literature review
Note
summ.
Abstract
Zaprezentowano naturę i model kapitału w dynamicznej równowadze. Przedstawiono ocenę premii za ryzyko w różnych badaniach oraz model kapitału ludzkiego i pochodne modele płacowe.

The possibility of calculating human capital and setting base salaries that would enable an employee's capital to be maintained provides a theoretical basis for developing labour accounting and human resources accounting. This is employee-oriented accounting, the main task of which is to protect human capital and create the theoretical foundations for remuneration guaranteeing the employee's capital, and thus social harmony. This is both the prerequisite and basis for developing accounting to serve the public good and to develop reports that identify value added. Current accounting practices mainly serve managers, tax authorities, and shareholders' capital invested in the company's assets. Developing and applying labour and labour cost accounting increases the balance between "capital and labour", thereby harmonising social relations to a greater extent than at present. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
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Bibliography
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ISSN
0208-7944
Language
pol
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