Value Creation, Reporting, and Signaling for Human Capital and Human Assets: Bu

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收藏 2015-06-09

Value Creation, Reporting, and Signaling for Human Capital and Human Assets provides a platform for a broad scope of theory building discussion regarding human capital and assets and, more importantly, by encouraging a multidisciplinary fusion between diverse disciplines. The content of the book is formed around three major issues grounded in the praxis of human capital and assets while providing for a triangulation opportunity to analyze human capital and assets issues from diverse academic traditions, perspectives, and theories. The three issues are: definitions, origins; value creation; and reporting, signaling. This book is focused on the accounting, human resource, strategic, social, behavioral, and systems-networks perspectives. Presently, human capital and assets are measured and managed by different financial and economic indicators based on currency as a unifying economic measure which communicates only the constraints of present economic resource scarcity. But, assuming continuous economic growth without including the constraints on substitution among production factors, resulting from including energy and environment is not sustainable for the long-term. Breaking the silos between the traditional academic perspectives the book presents new frameworks and definitions for human capital and proposes a new unifying research paradigm.