Accounting for human resource development in the public sector (Record no. 34035)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01867naa a2200181uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 0060412352537 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211172458.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 100604s1996 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | KLASE, Kenneth A. |
| 9 (RLIN) | 33749 |
| 245 10 - TITLE STATEMENT | |
| Title | Accounting for human resource development in the public sector |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | New York : |
| Name of publisher, distributor, etc. | Marcel Dekker, |
| Date of publication, distribution, etc. | 1996 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | This article evaluates the merits of utilizing human resource accounting (HRA) concepts to account for human resource development (HRD) in the public sector. It describes the development of the economic theory of human capital and the increasing recognition of human resources as human assets of public organizations to be managed and accounted for in a manner similar to capital assets. The development of HRA concepts concerning human resource value and cost is discussed. These HRA concepts are applied to HRD and to current and potential uses in external financial reporting and internal managerial accounting in public organizations. This article concludes that the application of HRA concepts to HRD would have significant benefit for the operational and strategic management of human resources in public organizations. Using HRA information in internal managerial decision making would demonstrate the value gained in excess of costs incurred for such activities. The application of HRA concepts in pubic organizations, whether to internal managerial accounting and decision making or to public sector financial reporting, would heighten the priority of HRD activities by recognizing them as asset building rather than as an expense. |
| 773 08 - HOST ITEM ENTRY | |
| Title | International Journal of Public Administration - IJPA |
| Related parts | 19, 5, p. 661-688 |
| Place, publisher, and date of publication | New York : Marcel Dekker, 1996 |
| International Standard Serial Number | ISSN 01900692 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20100604 |
| Operator's initials, OID (RLIN) | 1235^b |
| Cataloger's initials, CIN (RLIN) | Daiane |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20100604 |
| Operator's initials, OID (RLIN) | 1540^b |
| Cataloger's initials, CIN (RLIN) | Carolina |
No items available.
