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Evaluation comptable du capital humain : une approche par le triptyque masse salariale, connaissances et compétences

Author

Listed:
  • Jean-Paul Mereaux

    (LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM])

  • Jimmy Feige

    (REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne)

  • Babacar Mbengue

    (Laboratoire d'Immunologie - Faculté de Médecine, de Pharmacie etd'Odontostomatologie)

Abstract

Many works of researchers are about human capital accounting. They especially studied its relevance in an accounting way. In accounting, it's indeed difficult to estimate the human capital. To mitigate these limits, we propose a model of accounting evaluation built on the triptych payroll, knowledge, and skills.

Suggested Citation

  • Jean-Paul Mereaux & Jimmy Feige & Babacar Mbengue, 2013. "Evaluation comptable du capital humain : une approche par le triptyque masse salariale, connaissances et compétences," Post-Print hal-00996775, HAL.
    • Handle: RePEc:hal:journl:hal-00996775
    Note: View the original document on HAL open archive server: https://hal.science/hal-00996775
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    References listed on IDEAS

    as
    1. Bernard Gumb & François Desmoulins-Lebeault, 2010. "De la pertinence du capital humain comme objet comptable : le cas des joueurs de football," Post-Print halshs-00526905, HAL.
    2. Ababacar Mbengue & Jimmy Feige, 2011. "Les stratégies de gestion des connaissances dans les grandes entreprises françaises," Revue Finance Contrôle Stratégie, revues.org, vol. 14(3), pages 39-62, September.
    3. Guthrie, James & Ricceri, Federica & Dumay, John, 2012. "Reflections and projections: A decade of Intellectual Capital Accounting Research," The British Accounting Review, Elsevier, vol. 44(2), pages 68-82.
    4. Schwan, Edward S., 1976. "The effects of human resource accounting data on financial decisions: An empirical test," Accounting, Organizations and Society, Elsevier, vol. 1(2-3), pages 219-237, June.
    5. repec:dau:papers:123456789/14362 is not listed on IDEAS
    6. Chatterjee Abhijeet & Gupta Richa, 2010. "Intellectual Capital Accounting," Advances In Management, Advances in Management, vol. 3(9), September.
    7. Anne Wyatt & Hermann Frick, 2010. "Accounting for Investments in Human Capital: A Review," Australian Accounting Review, CPA Australia, vol. 20(3), pages 199-220, September.
    8. Zéghal, Daniel & Maaloul, Anis, 2011. "The accounting treatment of intangibles – A critical review of the literature," Accounting forum, Elsevier, vol. 35(4), pages 262-274.
    9. Bernard Gumb & François Desmoulins-Lebeault, 2010. "De la pertinence du capital humain comme objet comptable : le cas des joueurs de football," Grenoble Ecole de Management (Post-Print) halshs-00526905, HAL.
    Full references (including those not matched with items on IDEAS)

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