Uses in Corporate Financial Reporting

Abstract

In , we examined the uses of human resource accounting as a tool for human resource professionals and senior management in a company. But human resource accounting also has significant uses for investors and other external users of accounting information. This chapter examines the role of human resource accounting as a tool for users of corporate financial reports. First, it discusses the problems of reporting on human assets to investors and financial analysts; then it explores the role of human resource accounting in“social accounting.”