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Article
Author(s)
Jimmy Feige, Jean-Paul Méreaux
Full-Text PDF XML 756 Views
DOI:10.17265/1537-1506/2021.04.001
Affiliation(s)
University of Reims Champagne-Ardenne, Reims, France
ABSTRACT
The human capital’s accounting
could allow companies to better manage the acquired knowledge and the skills developed
by the employees when they join the firm. An operational model, suitable for a business
enterprise’s HR manager and validated by its headboard, needs to include the employees’
expertise and skills relative to their “cost” for the employer—the wage bill—and an assessment of the
commercial performance. The human capital’s valuation includes methodological issues.
Besides, the notion of human capital seems hardly understandable as a whole: The
human capital gathers nevertheless components, such as knowledge—skills for which a first
valuation can be proposed to test an accounting evaluation model for the operational
human capital. In a perspective of a responsible management and a good HR policy,
the method used must be able to better manage the knowledge and the competences
employees acquired by accompanying them with the appropriate human resource management
practices. This paper aims to show that the accounting valuation of
human capital can become a tool in order to manage the knowledge and skills acquired
and able to support a company’s human resources policy while being useful to its commercial
performance—here in the distribution
sector. In a research-intervention
frame led in a responsible group, we use a model based on a triptych—wage bill, knowledge, and skills—to evaluate the human capital’s
accounting, with an analytical highlight on the components measurement of the used
“knowledge” and “skills” indexes in particular.
A reflection on the operational model’s enrichment is proposed.
KEYWORDS
human capital, knowledge and skills indices, accounting valuation, operational model, distribution sector
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