효과적 인적자원개발 및 투자를 위한 인적자원회계 재조명

Reexamination of the Human Resouce Accounting For effective Human Resource Development

Recent development in Human Resource indicated that firm’s future potential was more likely to be a function of intangible assets like intellectual capital or human capital. As a result, it became imperative to come up with more sophisticated tools or instruments to analyze the economic value of human resource development. Furthermore, it is necessary to distinguish human resource development investment and expenditure. For this purpose, the human resource accounting was reexamined to see if it could help HR professionals to diagnose the stock and flow of Human Capital. In the era of knowledge-based economy, measurement and evaluation of human assets become so important that the investment analysts and even management needed to figureout the changes associated with the introduction of Human Resource Accounting. Also, it should be assured that organizations should be changed in a way to enhance the transparency of the intangible assets as well as the tangible ones. It implied that introduction of Human Resource Accounting is both opportunity for effective human resource development and challenge to drive cultural changes in the organization.