HUMAN CAPITAL ACCOUNTING AS A MEANS OF ENHANCING INFORMATION DISCLOSURE IN FINANCIAL REPORTS
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY The implementation of Human Capital Accounting (HCA) is an OECD-recommended means of improving the efficiency of human capital investment and utilization. The concept of HCA has been explored and developed by the OECD as a means to understand and implement the necessary adaptations individuals and nations must make to measure and utilize knowledge assets – knowledge resident in human beings – in relation ...
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