e-journal

Downsizing decisions, intellectual capital, and accounting information

---

Purpose – The purpose of this paper is to present a new method to account for investments in human
capital, which the authors have named investment capitalization. This method uses investments in
training and hiring of employees as a surrogate for their intellectual capital, capitalizing and amortizing
the investment over its useful life. Investment capitalization is compared to the more conventional
Generally AcceptedAccounting Principles (GAAP) and the newer intellectual capital accountingmethods.
Design/methodology/approach – Scenarios comparing the effects of downsizing or organizational
performance are used todemonstrate the effects of decisions based on intellectual capitalization andGAAP.
Findings – Results of the scenario analysis show that the investement capitalization method causes
less destruction of intellectual capital during downsizing decisions than does GAAP.
Originality/value – This paper presents a new method of accounting for intellectual capital and
demonstates the benefits of this method when making downsizing decsions.

Keywords Downsizing, Intellectual capital, Organizational restructuring

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

Journal of Human Resource Costing & Accounting

No. Panggil

-

Penerbit

: Emerald Group., 2012

Deskripsi Fisik

Journal of Human Resource Costing & Accounting Vol. 16 No. 3, 2012 pp. 168-183

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar