The Future World of Work: Implications for Human Resource Costing and Accounting

The world of work is rapidly changing and a number of immutable trends are provided showing how performance between leavers and their replacements can be determined. The concept of intellectual capital is also analysed and its accounting implications are considered. Intellectual capital is defined in terms of human, customer, and structural capital measures and examples are given as to how each of these concepts can be measured in working life.

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Year of publication:	1998
Authors:	CASCIO, WAYNE F.
Published in:	Journal of Human Resource Costing & Accounting. - MCB UP Ltd, ISSN 1758-745X, ZDB-ID 2243670-4. - Vol. 3.1998, 2, p. 9-19
Publisher:	MCB UP Ltd

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Type of publication:	Article
Type of publication (narrower categories):	review-article
Language:	English
Other identifiers:	10.1108/eb029045 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014873109