Measuring What People Know Human Capital Accounting for the Knowledge Economy: Human Capital Accounting for the Knowledge Economy

OECD

apr 1996 · OECD Publishing

Over dit e-boek

A review of innovative policies in OECD countries shows that progress has already been made in moving beyond the poor information provided by standardised educational certification. Spurred by the emerging "knowledge economy", government policy makers, human resource managers, financial accountants and educators are developing methods for systematically evaluating and recording knowledge assets acquired through experience, education and training. This book explains why it is possible, in terms of economic theory, and feasible, from the perspective of accounting practices, to implement new human capital information and decision-making systems.