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March 18, 2026The Accounting Review

A Note on the Relationship Between Human Assets and Human Capital.

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Authors

WMWayne J. MorseUniversity of Illinois Urbana-Champaign

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Implication

This article explores the interplay of human assets and human capital accounting, highlighting their values to organizations and employees.

Key Points

  • The aim is to link diverse approaches to human resource accounting, specifically focusing on human assets and human capital.
  • Develops a conceptual framework for human resource accounting.
  • Discusses the components of human asset accounting and human capital accounting.
  • Analyzes the implications of proprietary and entity theories on human resource valuation.
  • Establishes that human asset value relates to the organization, while human capital value relates to employees.
  • Identifies the total value of human resources as a combination of human assets and human capital.
  • Suggests that changes in human capital can affect the overall valuation of human assets.

Cite This Study

Wayne J. Morse (1973) studied this question.

synapsesocial.com/papers/69ba42bc4e9516ffd37a353ahttps://doi.org/10.2308/tar-4494952
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Also Consider

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

  1. 1Unveiling the Dynamics of Human Capital Valuation: Insights from Human Resource Accounting2024
  2. 2Report of the Committee on Accounting for Human Resources.1974
  3. 3On the Use of the Economic Concept of Human Capital in Financial Statements.1971 · 15 citations
  4. 4Human Resource Measurement-A Challenge for Accountants.1968 · 1 citations
  5. 5Impact Human Resource Accounting (HRA) in Indian Organisations2024