PRAKTIK AKUNTANSI SUMBER DAYA MANUSIA PADA KLUB SEPAK BOLA
| Autor: | Rini Ridhawati, Unti Ludigdo, Yeney Widya Prihatingtyas |
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| Jazyk: | English<br />Indonesian |
| Rok vydání: | 2020 |
| Předmět: | |
| Zdroj: | Jurnal Akuntansi Multiparadigma, Vol 11, Iss 1, Pp 191-207 (2020) |
| Druh dokumentu: | article |
| ISSN: | 2086-7603 2089-5879 99537680 |
| DOI: | 10.21776/ub.jamal.2020.11.1.12 |
| Popis: | Abstract: Human Capital Accounting Practices at Football Club. This research seeks to understand the application of accounting to players and coaches on a football club. Case studies are used as a method with the one of football club as a research site. This research shows that although club management has recognized players and coaches as club assets, the absence of accounting standards and guidance on this matter causes differences in recognition and recording. Club management still treats players and coaches as burdens as reflected in its financial statements. Therefore, the development of accounting standards is needed, especially those related to human resources. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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