What type of study is this?

This is a Systematic Review study.

Human Capital Accounting: A Literature Review Of Valuation, Disclosure, and Organizational Impact

View Full Paper

Ask AI

Bookmark

Authors

Systematic review explores valuation methods and disclosure practices in human capital accounting, indicating its organizational importance.

Increased voluntary reporting of human capital information improves stakeholder confidence and firm value.
Valuation methods such as cost-based and income-based models coexist, with no single dominant approach to human capital valuation.
Utilizing the value added intellectual coefficient model is associated with enhanced measurement of human capital efficiency.
Organizational impact of human capital accounting is linked to better financial performance and strategic planning.

Prasetia et al. (2025) studied this question.

View Full Paper

Ask AI

Bookmark

Systematic review explores valuation methods and disclosure practices in human capital accounting, indicating its organizational importance.