Reporting human capital
Subject
Accounting
Publishing details
Authors / Editors
Higson C
Biographies
Publication Year
2016
Abstract
In this thought piece Professor Chris Higson explores the opportunities and challenges accountants face when attempting to measure and value human capital. In his thought piece Professor Higson argues for the development of a business scorecard to help understand human capital in different settings; and explores the difficulty of placing human capital on the balance sheet. Finally, the case study looks at the difficulty of voluntary disclosure of human capital data, and the issues which prevent organisations from sharing potentially bad news to their stakeholders.
Available on ECCH
No