Measurement models of human capital accounting: a case study

Abstract

For the American Accounting Association (AAA) the human capital accounting is the process of
identifying and measuring data about human resources and communicating this information to
interested parties. Will the data on the measurement of human resources that this article focuses,
seeking to provide the existing measurement models, thus allowing the existence of means for making
decisions, monitor the effective use of human assets and determine the value of people to
organizations. Through analysis of several scientific journal articles and books in the area of
accounting and management, we intend to group the various methods used in measuring human
capital in order to provide the means for measuring the various users of information. On the other hand,
presents a experimental case study of application of the original model of Lev and Schwartz to a
service company, drawing its conclusions. The paper provides a clear integrated framework and
measures of forms of human capital accounting to guide and inform future researchers.