Date of Award
11-1975
Document Type
Independent Study
Degree Name
Master of Business Administration (MBA)
Abstract
Human Resource Accounting, although not entirely new to the field of accounting, is finding resistance in becoming established. Certain problems must be settled before HRA can be completely accepted by accountants and managers alike.
The many proposals that have emerged, both the traditional approaches and those departing from traditional accounting, have not been fully tested. Only a few instances are reported wherein Human Resource Accounting applications have been attempted. However, much more research and testing will be needed in · order to make HRA a fully acceptable form of accounting. Until such time, Human Resource Accounting can be effectively used as an aid to managerial decision making.
Recommended Citation
Vanderver, Stephen H., "Human Resource Accounting: An Aid to Managerial Decision Making" (1975). Theses and Dissertations. 4975.
https://commons.und.edu/theses/4975