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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,
2、asreflectedbyaccountingtreatments.ThispaperreviewsthiscontributionfromaccountingliteratureandtheEuropeanlegalframework.DifferentinstitutionalattitudestowardthistopicwerecollectedfromsuchorganizationsastheFinancialAccountingStandardsBoard[1984,1993]andtheAmericanAccounting
3、Association[1970].Afterthat,adetailedrevisionismadeofthemaincostsrelatedtohumanresources:trainingandselectioncostsandexitcosts.Thisanalysisismadefromthepointsofviewofexternalandinternal(ormanagerial)accountingandfromhistoricalcostsandopportunitycosts.Finally,nouniquesolut
4、iontothisproblemisgiven,butallpossiblealternativesareevaluatedandopenfordiscussion.(JELJ40)1IntroductionHumanresourceaccountingisnotanewissueineconomics.Economistsconsiderhumancapitalasaproductionfactor,andtheyexploredifferentwaysofmeasuringitsinvestmentineducation,health
5、,andotherareas.Accountantshaverecognizedthevalueofhumanassetsforatleast70years.Researchintotruehumanresourceaccountingbeganinthe1960sbyRensisLikert[Bowers,1973].Likertdefendslong-termplanningbystrongpressureonhumanresources'qualitativevariables,resultingingreaterbenefitsi
6、nthelongrun.TheAmericanAccountingAssociation[1970]defineshumanresourceaccountingas"thehumanresourcesidentificationandmeasuringprocessandalsoitscommunicationtotheinterestedparties."Therearetworeasonsforincludinghumanresourcesinaccounting[RipollandLabatut,1994].First,people
7、areavaluableresourcetoafirmsolongastheyperformservicesthatcanbequantified.Thefirmneednotownapersonforhimtobeconsideredaresource.Second,thevalueofapersonasaresourcedependsonhowheisemployed.Somanagementstylewillalsoinfluencethehumanresourcevalue.2BARCONSVILAELLETAL.:HUMANRE
8、SOURCEACCOUNTINGConceptualFrameHumanresources,likeanyotherasset,bringwiththemseveralcosts(Table1
