What question did this study set out to answer?

To provide a comprehensive review of the concepts presented in the book 'Accounting for Human Assets.'

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March 18, 2026

Accounting for Human Assets, Occasional Paper No. 14 (Book).

Key Points

To provide a comprehensive review of the concepts presented in the book 'Accounting for Human Assets.'
Review of the book's key themes and arguments
Analysis of the implications on financial reporting
Discussion of valuation techniques for intangible assets
Highlights the importance of recognizing human assets in accounting
Discusses challenges in valuing human resources
Emphasizes the need for improved financial reporting practices regarding intangible assets

Abstract

Reviews the book "Accounting for Human Assets," by Roger H. Hermanson.

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Discussion

Authors

Arthur R. Wyatt

University of Illinois Urbana-Champaign

Stephen A. Zeff

Jones College

Journals

The Accounting Review

Actions

Institutions

Botswana Accountancy College

References and Citations

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Discussion

Cite this study

Wyatt et al. (Thu,) studied this question.

synapsesocial.com/papers/69ba427c4e9516ffd37a2bf5 — DOI: https://doi.org/10.2308/tar-4483387

Also consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

Accounting for the Human Factor.· 1990
Human Resource Accounting.· 1975
A Note on the Relationship Between Human Assets and Human Capital.· 1973
Report of the Committee on Accounting for Human Resources.· 1974
Accounting and Human Behavior (Book).· 1977

Also consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

Accounting for the Human Factor.· 1990
Human Resource Accounting.· 1975
A Note on the Relationship Between Human Assets and Human Capital.· 1973
Report of the Committee on Accounting for Human Resources.· 1974
Accounting and Human Behavior (Book).· 1977

Accounting for Human Assets, Occasional Paper No. 14 (Book).

Key Points

Abstract

Citation Network

Connected Papers

Discussion

Authors

Journals

Actions

Institutions

References and Citations

Citation Network

Connected Papers

Discussion

Cite this study

Also consider

Also consider