Some critical issues of human capital accounting in the public sector of developing states
| Autor: | Idike, Adeline Nnenna, Okeke, Remi Chukwudi |
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| Rok vydání: | 2015 |
| Předmět: |
Wirtschaft
Soziologie Anthropologie Sociology & anthropology Economics Öffentliche Finanzen und Finanzwissenschaft Entwicklungsländersoziologie Entwicklungssoziologie Sociology of Developing Countries Developmental Sociology Public Finance public sector human capital accounting administration developing country Entwicklungsland öffentlicher Sektor Rechnungswesen Humankapital Verwaltung |
| Zdroj: | International Letters of Social and Humanistic Sciences, 65, 83-87 |
| Druh dokumentu: | journal article<br />Zeitschriftenartikel |
| ISSN: | 2300-2697 |
| DOI: | 10.18052/www.scipress.com/ILSHS.65.83 |
| Popis: | This study examines the concept of human capital accounting as it relates to the public sector of developing countries. It interrogates the origin of the concept of human capital accounting. It studies what human capital accounting portends for the public sector in developing countries. It is a study of the relevance and the omens of human capital accounting in the public sector of developing countries. The public sector trajectory of human capital accounting is viewed in the study, as a peculiar tool of public (sector) administration in the developed societies and not a universally applicable tool of public administration at the current level of development in the developing states. Consequently, the study leads to a conclusion that in the public sector of developing states, human capital development or human capital formation may be the more relevant engagement for scholarship and practical purposes. |
| Databáze: | SSOAR – Social Science Open Access Repository |
| Externí odkaz: |
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