人間資産會計情報의 展開方向

Study on the Evolution of Human Assets Accounting

HRA(HAA : Human Assets accounting or Human Resources Accounting) is defined as the process of identifying and measuring data about Human Resources(Assets) and communicating this information to interested parties, the Purposes of HRA(HAA) is to improve the quality on financial decisions made both internally externally concerning in organization. The objectives of this papers is to framework totally human assets accounting and review the approaches of measuring model in human assets accounting traditionally design by Erin G. Flamholtz, James S. Hekimian and Curtis H, Jones Hermanson, Rensis Likert and William C, Pyle,. and to define the functions of human assets accounting and relationship of HAA and human assets management and human assets accounting system and the accounting information of human assets and to evolve the future view of human assets accounting and the contents are as follows 1. Introduction of HAA 2. Traditional Approach of HAA and Measuring Model 3. Framework of HAA and Human Assets Managements 1) Framework of Human Assets Accounting 2) Functions of Human Assets Accounting 3) Relationship of HAA and AAM 4. Human Assets Accounting System and Evolution of Human Assets Accounting Information. 1) Relationship of Human Assets Accounting Information 2) Usefulness of Human Assets Accounting Information 3) Evolution of Human Assets Accounting Information 5. Future View of Human Assets Accounting