Evaluating the Classification of Employees as Company Assets


Authors : Jassim Alturki

Volume/Issue : Volume 9 - 2024, Issue 12 - December

Google Scholar : https://tinyurl.com/4kd3a2c6

Scribd : https://tinyurl.com/4rfy65ef

DOI : https://doi.org/10.5281/zenodo.14716949

Abstract : This paper examines the rationale behind current accounting standards, explores academic perspectives on human capital accounting, and discusses the implications of recognizing employees as assets. The classification of employees has been a subject of debate, highlighting challenges and opportunities in financial reporting. Evaluating the Classification of Employees as Company Assets: Accounting Standards and Academic Perspectives.

References :

  1. Accounting WEB. (2015). Employees are not assets. Retrieved from https://www.accountingweb.co.uk
  2. Oxford Handbook of Human Capital. (2011). Retrieved from https://academic.oup.com

This paper examines the rationale behind current accounting standards, explores academic perspectives on human capital accounting, and discusses the implications of recognizing employees as assets. The classification of employees has been a subject of debate, highlighting challenges and opportunities in financial reporting. Evaluating the Classification of Employees as Company Assets: Accounting Standards and Academic Perspectives.

Paper Submission Last Date
31 - January - 2026

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