La contabilidad de los recursos humanos
DOI:
https://doi.org/10.26754/ojs_ais/ais.1994283Abstract
Aunque tradicionalmente la Contabilidad no ha reflejado el capital humano de la empresa, lo cierto es que forma parte de su riqueza. Cualidades tales como la organización, la disciplina, el adiestramiento, el conocimiento del mercado, etc. que poseen los trabajadores de la unidad económica, son relevantes para la gerencia y para los usuarios de los estados financieros. El problema tradicional ha sido la falta de técnicas de medición y valoración de los recursos humanos.
Display downloads
Download data is not yet available.
Downloads
Issue
Section
Articles
License
Authors publishing in this journal agree to the following terms:
- Authors retain copyright and grant the journal the right to be the first publication of the work as well as licensed under a Creative Commons Attribution-NonCommercial 4.0 license that allows others to share the work with an acknowledgement of authorship and initial publication in this journal.
- Authors may separately establish additional agreements for the non-exclusive distribution of the version of the work published in the journal (e.g., placing it in an institutional repository or publishing it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are allowed and encouraged to disseminate their papers electronically (e.g., in institutional repositories or on their own website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and higher citation of published papers (see The Effect of Open Access).
How to Cite
Sanz Santolaria, C. J. (2011). La contabilidad de los recursos humanos. Acciones E Investigaciones Sociales, 2, 123-138. https://doi.org/10.26754/ojs_ais/ais.1994283
Received 2011-03-08
Accepted 2011-03-08
Accepted 2011-03-08
