TAILIEUCHUNG - Human capital accounting: A literature review

This study interrogates the meaning and conceptual nuances of human capital accounting and additionally highlights its empirical dimensions. A critical aspect of the concerns of the study borders on the validity of an interdisciplinary interpretation of the trajectories of human capital accounting. | Human capital accounting A literature review Accounting 2 2016 1 10 Contents lists available at GrowingScience Accounting homepage ac Human capital accounting A literature review Remi Chukwudi Okeke Department of Public Administration and Local Government University of Nigeria Nsukka Nigeria CHRONICLE ABSTRACT Article history This study interrogates the meaning and conceptual nuances of human capital accounting and Received June 5 2015 additionally highlights its empirical dimensions. A critical aspect of the concerns of the study Received in revised format borders on the validity of an interdisciplinary interpretation of the trajectories of human capital August 16 2015 accounting. The methodology of the study is purposively the literature review. The study has Accepted December 21 2015 Available online attempted to underscore the essential aspects of the critical developments in the subject matter December 24 2015 of human capital accounting. It has also tried to draw attention to the shortcomings of earlier Keywords studies while showing the strengths of the influential types of such previous researches. Human Capital Finally the interdisciplinary thesis of the problem of the study was upheld as having a large Human Resource measure of validity. The empirical import of the concept of human capital accounting however Accounting remains contentions. Consequently continuous interdisciplinary research-engagement is Literature Review recommended as an outcome of the study. 2016 Growing Science Ltd. All rights reserved. 1. Introduction What is human capital accounting In the context of research and scholarship does human capital accounting possibly belong to the social sciences or wholly to the field of accountancy and allied professions In empirical terms what does human capital accounting truly represent or embed Is human capital accounting a tool of public administration or business administration Is it an interdisciplinary area of .

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