Berliner Balanced Scorecard:Employee Perspective
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79
978-87-7681-218-9
Books at bookboon.com
2008
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loginToday, within the era of globalisation, the recognition and evaluation of intangible assets according to IAS/IFRS or rather of human capital is on the agenda, at least since January 1st, 2005. Nevertheless, human resource accounting is a rather young research area, which still has to prove itself. In practice this is considered as a challenge. Business teams in companies are beginning to face this finance – and capital market-oriented as well as personnel management task.