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1、本科毕业论文（设计）外文翻译外文题目HumanResourceAccounting外文出处InternationalAdvancesinEconomicResearch外文作者CarmeBarcons-Vilardell,SoledadMoya-Gutierrez,AntonioSomoza-Lopez,J-osepVallverdu-Calafell,CarlosGriful-Miquela原文：HumanResourceAccountingHumanresourcesisanoldfieldofresearchineconomics,asreflectedbyacc
2、ountingtreatments.ThispaperreviewsthiscontributionfromaccountingliteratureandtheEuropeanlegalframework.DifferentinstitutionalattitudestowardthistopicwerecollectedfromsuchorganizationsastheFinancialAccountingStandardsBoard[1984,1993]andtheAmericanAccountingAssociation[1970].Afterthat,adet
3、ailedrevisionismadeofthemaincostsrelatedtohumanresources:trainingandselectioncostsandexitcosts.Thisanalysisismadefromthepointsofviewofexternalandinternal(ormanagerial)accountingandfromhistoricalcostsandopportunitycosts.Finally,nouniquesolutiontothisproblemisgiven,butallpossiblealternativ
4、esareevaluatedandopenfordiscussion.(JELJ40)1IntroductionHumanresourceaccountingisnotanewissueineconomics.Economistsconsiderhumancapitalasaproductionfactor,andtheyexploredifferentwaysofmeasuringitsinvestmentineducation,health,andotherareas.Accountantshaverecognizedthevalueofhumanassetsfor
5、atleast70years.Researchintotruehumanresourceaccountingbeganinthe1960sbyRensisLikert[Bowers,1973].Likertdefendslong-termplanningbystrongpressureonhumanresources'qualitativevariables,resultingingreaterbenefitsinthelongrun.TheAmericanAccountingAssociation[1970]defineshumanresourceaccounting
6、as"thehumanresourcesidentificationandmeasuringprocessandalsoitscommunicationtotheinterestedparties."Therearetworeasonsforincludinghumanresourcesinaccounting[RipollandLabatut,1994].First,peopleareavaluableresourcetoafirmsolongastheyperformservicesthatcanbequantified.Thefirmneednotownapers
7、onforhimtobeconsideredaresource.Second,thevalueofapersonasaresourcedependsonhowheisemployed.Somanagementstylewillalsoinfluencethehumanresourcevalue.2BARCONSVILAELLETAL.:HUMANRESOURCEACCOUNTINGConceptualFrameHumanresources,likeanyotherasset,bringwiththemseveralcosts(Table1
