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Том 12 № 1 (2025)
Университет Alfraganus: сборник материалов Республиканской научно-практической конференции

Articles

THE ROLE OF ACCOUNTING INFORMATION IN HUMAN CAPITAL MANAGEMENT

DOI 10.63294/afucon/vol12iss1/28 Google Scholar Google Scholar Страницы 125-130

Опубликован 2025-12-12

Авторы
Ochilov Olmos Ikrom ugli
Организация
Ташкентский государственный экономический университет image/svg+xml
PDF (английский)

Аннотация

The article explores the role of accounting information in the effective management of human capital within business entities from both financial and managerial perspectives. It identifies issues in the reporting of human capital information and presents proposals for addressing these problems.

Библиографические ссылки

  1. Flamholtz E.G. Human Resource Accounting: Advances in Concepts, Methods and Applications the Jossey-Bass management series. - Springer Science & Business Media. - 2012. - 390 р
  2. Руус Й., Пайк С, Фернстем Л. Интеллектуальный капитал: практика управления. - СПб: Высшая школа менеджмента СПбГУ. - 2007
  3. Becker, G. S. Human Capital: A Theoretical and Empirical Analysis, with Special Reference to Education. University of Chicago Press, 1993
  4. Kaplan, R. S., & Norton, D. P. Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Harvard Business School Press, 2004
  5. Bontis, N. Intellectual Capital: An Exploratory Study that Develops Measures and Models. Management Decision, 36(2), 1998, pp. 63–76
  6. Sveiby, K. E. The New Organizational Wealth: Managing & Measuring Knowledge-Based Assets. Berrett-Koehler, 1997

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