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1、外文翻译原文HumanResourceAccountingMaterialSource:InternationalAdvancesinEconomicResearchAuthor:CarmeBarcons-vilardell,SoledadMoya-gutierrez,AntonioSomoza-lopez,JosepVallverdia-calafell,andCarlosGriful-miquelaHumanresourcesisanoldfieldofresearchineconomics,asreflec
2、tedbyaccountingtreatments.ThispaperreviewsthiscontributionfromaccountingliteratureandtheEuropeanlegalframework.DifferentinstitutionalattitudestowardthistopicwerecollectedfromsuchorganizationsastheFinancialAccountingStandardsBoard[1984,1993]andtheAmericanAccou
3、ntingAssociation[1970].Afterthat,adetailedrevisionismadeofthemaincostsrelatedtohumanresources:trainingandselectioncostsandexitcosts.Thisanalysisismadefromthepointsofviewofexternalandinternal(ormanagerial)accountingandfromhistoricalcostsandopportunitycosts.Fin
4、ally,nouniquesolutiontothisproblemisgiven,butallpossiblealternativesareevaluatedandopenfordiscussion.(JELJ40)1.IntroductionHumanresourceaccountingisnotanewissueineconomics.Economistsconsiderhumancapitalasaproductionfactor,andtheyexploredifferentwaysofmeasurin
5、gitsinvestmentineducation,health,andotherareas.Accountantshaverecognizedthevalueofhumanassetsforatleast70years.Researchintotruehumanresourceaccountingbeganinthe1960sbyRensisLikert[Bowers,1973].Likertdefendslong-termplanningbystrongpressureonhumanresources'qua
6、litativevariables,resultingingreaterbenefitsinthelongrun.Lookingatdifferentproposals[Conner,1991],theresourcetheoryconsidershumanresourcesinamoreexplicitway.Thistheoryconsidersthatthecompetitivepositionofafirmdependsonitsspecificandnotduplicatedassets.Themost
7、specific(andnotduplicated)assetthatanenterprisehasisitspersonnel.Ittakesadvantageoftheirinterdependentknowledge.Thatwouldexplainwhysomefirmsaremoreproductivethanothers.Withthesametechnology,asolidhumanresourceteammakesallthedifference[Archel,1995].7TheAmerica
8、nAccountingAssociation[1970]defineshumanresourceaccountingas"thehumanresourcesidentificationandmeasuringprocessandalsoitscommunicationtotheinterestedparties."Therearetworeasonsforincludin
