Dr. Mehenna Yakhou
How should human resources be accounted for? This has been a question for a long time. Employees can be viewed as a company's biggest asset, but because the value of human resources can be difficult to measure, it is often not reported. When the value of human resources or assets is not recognized on the financial statements, the value of the organization is understated.
"Human Resource Accounting,"
The Corinthian: Vol. 8
, Article 2.
Available at: https://kb.gcsu.edu/thecorinthian/vol8/iss1/2