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The Concept of Measurement and Reporting of Human Capital

In: The Impact of Globalization on International Finance and Accounting

Author

Listed:
  • Wojciech Koziol

    (Cracow University of Economics)

Abstract

For many years, the intangible assets are becoming an increasingly important source of competitive advantage between contemporary enterprises. This limits the relevance of financial measures based on data from traditional financial statements and increases the need for hard data on intangible assets. One such area is human capital (HC). The article is a response to the emerging information gap. The article presents a method for measuring HC, along with the outline of the reporting system, which is illustrated using a practical case. The last part of the article presents the results of a case study of the Polish company. It includes a simplified report on (HC) and examples of basic financial indicators taking into account the data on the (HC).

Suggested Citation

  • Wojciech Koziol, 2018. "The Concept of Measurement and Reporting of Human Capital," Springer Proceedings in Business and Economics, in: David Procházka (ed.), The Impact of Globalization on International Finance and Accounting, pages 311-318, Springer.
    • Handle: RePEc:spr:prbchp:978-3-319-68762-9_33
    DOI: 10.1007/978-3-319-68762-9_33
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    Cited by:

    1. Alžbeta Kucharčíková & Martin Mičiak & Emese Tokarčíková & Nikola Štaffenová, 2023. "The Investments in Human Capital within the Human Capital Management and the Impact on the Enterprise’s Performance," Sustainability, MDPI, vol. 15(6), pages 1-21, March.
    2. Wojciech Koziol & Anna Mikos, 2020. "The measurement of human capital as an alternative method of job evaluation for purposes of remuneration," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 28(2), pages 589-599, June.

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