tailieunhanh - Knowledge - based economy and necessity for human resource accounting in enterprises

This paper tries to present the importance of human resource accounting, its contents and objectives, and its role in Vietnamese enterprises, along with recommendations on application of human resource accounting against the background of a knowledge-based economy. | 70 | Phạm Đức Hiếu Knowledge-Based Economy and Necessity Knowledge-Based Economy and Necessity for Human Resource Accounting in Enterprises PHẠM ĐỨC HIẾU *Assoc. Professor, Doctor of Philosophy, Vietnam University of Commerce Email: hieuphamduc@ ABSTRACT At present, many managers and researchers recognize importance of human resource to corporate sustainable development. From the accounting aspect, however, the human resource is not properly evaluated due to inadequate treatment to this valuable asset by traditional accounting. Human resource accounting is a component of social accounting and aims at providing information needed for estimation of one of the most valuable assets of organizations. This paper tries to present the importance of human resource accounting, its contents and objectives, and its role in Vietnamese enterprises, along with recommendations on application of human resource accounting against the background of a knowledge-based economy Keywords: knowledge-based economy, human resource, accounting JED October 2012 | 71 1. INTRODUCTION In recent years, globalization has caused the world economy to change dramatically. Information society facilitates development of new knowledge of human beings. Numerous managers have realized that besides tangible resources needed for development, intangible ones, including knowledge of their employees, constituted important preconditions for the sustainable development, and success in market competition. Human factor, along with skills, knowledge and professional behavior, therefore, is considered as the most important asset of an organization in a knowledgebased economy. Due to the importance of human resource, many enterprises have adopted well-devised strategies to increase investment in human resource in order to make the best use of this resource; and maintain, protect and develop it accordingly. Concept of human resource, therefore, comes into being in parallel with changes .

• Kế toán - Kiểm toán
• Knowledge based economy
• Human resource
• Resource accounting in enterprises
• Vietnamese enterprises
• Human resource accounting
• Underlying constructs affecting the quality of accounting human resources
• The quality of accounting human resources
• Quality of accounting human resources
• Human resource assessment
• Accounting service firms
• Accounting human resources
• Quality of human resources
• Business culture
• Financial statements
• Human resources management
• Payroll cycle
• Accounting information systems
• Lecture Accounting information systems
• Hệ thống thông tin kế toán
• Human resource management process
• Finance Accounting and Auditing
• Corporate social responsibility
• Human resource management
• Competitiveness advantages
• Education and training
• Valuation ratio model termed
• Intellectual Capital Value
• Modification of existing ratio based models
• Human Resource Valuation
• Introduction to Accounting
• Business operating activities
• Lecture Introduction to Accounting
• Capital resource process
• Human resources
• Payment process
• Accounting Information
• Reporting Systems
• Accounting information system
• AIS super system
• Lecture Business
• Human resource advantage
• Operations management
• Financial management
• Cost reduction
• Control best practices
• Financial manager
• Corporate cost control strategies
• Human resource department costs
• Benefits costs
• Accounting department costs
• Operation cost
• Industry revolution 4 0
• Types of e invoice
• Electronic data Interchange