關鍵字查詢 | 類別:會議論文 | | 關鍵字:From the Aspect of Accounting Theory

[第一頁][上頁]1[次頁][最末頁]目前在第 1 頁 / 共有 02 筆查詢結果
序號 學年期 教師動態
1 89/2 管科系 陳海鳴 教授 會議論文 發佈 The Essence of Human Capital:From the Aspect of Accounting Theory , [89-2] :The Essence of Human Capital:From the Aspect of Accounting Theory會議論文The Essence of Human Capital:From the Aspect of Accounting TheoryChen, Hai-Ming; Lin, Ku-Jun淡江大學管理科學學系; 淡江大學會計學系人力資本;會計理論;人力資本投資;取得成本;Human Capital;Accounting Theory;Human Capital Investment;Acquisition Cost第五屆兩岸會計與管理學術研討會論文集,頁123-132淡江大學會計學系Human capital has become a critical input for business development anda source of competitive advantage in the new economy. However,traditional accounting still recognizes human capital expenditures asexpenses rather than assets. Most criticizes that argue human capitalexpenditure should not be capitalized rest on the difficulty ofmeasurement and the uncertainty of future benefit. This article examsthe essence of human capital from the aspect of accounting theory andprovides a clear view to guide the measurement and recognition ofhuman capital.20140211 add by 陸桂英;tku_id: 000023465; 000098070;Submitted by 桂英 陸 (deer@mail.tku.edu.tw) on 2014-02-11T18:21:37Z No. of bitst
2 89/2 會計系 林谷峻 教授 會議論文 發佈 The Essence of Human Capital:From the Aspect of Accounting Theory , [89-2] :The Essence of Human Capital:From the Aspect of Accounting Theory會議論文The Essence of Human Capital:From the Aspect of Accounting TheoryChen, Hai-Ming; Lin, Ku-Jun淡江大學管理科學學系; 淡江大學會計學系人力資本;會計理論;人力資本投資;取得成本;Human Capital;Accounting Theory;Human Capital Investment;Acquisition Cost第五屆兩岸會計與管理學術研討會論文集,頁123-132淡江大學會計學系Human capital has become a critical input for business development anda source of competitive advantage in the new economy. However,traditional accounting still recognizes human capital expenditures asexpenses rather than assets. Most criticizes that argue human capitalexpenditure should not be capitalized rest on the difficulty ofmeasurement and the uncertainty of future benefit. This article examsthe essence of human capital from the aspect of accounting theory andprovides a clear view to guide the measurement and recognition ofhuman capital.20140211 add by 陸桂英;tku_id: 000023465; 000098070;Submitted by 桂英 陸 (deer@mail.tku.edu.tw) on 2014-02-11T18:21:37Z No. of bitst
[第一頁][上頁]1[次頁][最末頁]目前在第 1 頁 / 共有 02 筆查詢結果