000			01867naa a2200181uu 4500
001			0060412352537
003			OSt
005			20190211172458.0
008			100604s1996 xx ||||gr |0|| 0 eng d
100	1		_aKLASE, Kenneth A. _933749
245	1	0	_aAccounting for human resource development in the public sector
260			_aNew York : _bMarcel Dekker, _c1996
520	3		_aThis 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	0	8	_tInternational Journal of Public Administration - IJPA _g19, 5, p. 661-688 _dNew York : Marcel Dekker, 1996 _xISSN 01900692 _w
942			_cS
998			_a20100604 _b1235^b _cDaiane
998			_a20100604 _b1540^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c34035 _d34035
041			_aeng