Problems and prospects of accounting human resources
N.V. Klepikov, Federal State Budget Educational Institution of Higher Education «Syktyvkar State University named after Pitirim Sorokin», Syktyvkar, Russia, Candidate of Economic Sciences, Head of Accounting and Auditing Department, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
This paper is devoted to contemporary issues of accounting human resources as assets, which determine capacity and economic prospects of an economic entity further development. The objective of this study was to substantiate and to propose theoretical aspects of accounting reforms in respect of human capital due to it's (human capital's) significance in improving business performance. A survey of views expressed by various authors in human resource real value appraisal was carried out. The paper gives a critical assessment of the approaches to reflection of the human capital in accounting system. The following scientific methods were used: analysis, comparison and generalization. The need to develop accounting treatment of investments associated with human capital formation was determined. It may be stated that such assets as human resources require its rethinking and human capital investment need to be reflected under fundamentally new conditions. The article concludes that it is necessary to reform accounting practices in respect of human capital and that new accounting capabilities are required in order to reflect human capital in the accounting (reporting) information provided to users.
Keywords: accounting, human capital, human resource, human capital investment, economic benefits.
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For citation: Klepikov N. V. Problems and prospects of accounting human resources // Corporate governance and innovative economic development of the North: Bulletin of the Research Center of Corporate Law, Management and Venture Capital of Syktyvkar State University. 2018. № 1. P. 120-124.