Evaluation comptable du capital humain: une approche par le triptyque masse salariale, connaissances et compétences

Jean-Paul Mereaux (), Jimmy Feige and Babacar Mbengue ()
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Jean-Paul Mereaux: LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]
Jimmy Feige: REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne
Babacar Mbengue: Laboratoire d'Immunologie - Faculté de Médecine, de Pharmacie etd'Odontostomatologie

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Abstract: Many works of researchers are about human capital accounting. They especially studied its relevance in an accounting way. In accounting, it's indeed difficult to estimate the human capital. To mitigate these limits, we propose a model of accounting evaluation built on the triptych payroll, knowledge, and skills.

Keywords: Human Capital; Immaterial; Accounting evaluation; Knowledge; Skills; Capital humain; Immatériel; Evaluation comptable; Connaissances; Compétences (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00996775
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Published in Comptabilité sans Frontières.. The French Connection : 34ème congrès de l’Association Francophone de Comptabilité, Association francophone de comptabilité, May 2013, Montréal, Canada

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