Sök:

Personalekonomi i teori och praktik


Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised. There are two aims of this paper: first, to present a discussion on the existing research on personnel economics and draw attention to the lack of proper definitions in the literature; and second, to gain a better understanding of how personnel economics is applied in practice. It is observed that personnel economics still is an academic discipline that needs to be theoretically grounded. In our case study, we have found that personnel economics is primarily used as a management tool rather than for external purposes. It is further found that personnel economics is less frequently applied today than 10 years ago and is still to be considered as an experimental area.

Författare

Fredrik Andersson Annika Björklund

Lärosäte och institution

Handelshögskolan i Stockholm/Institutionen för redovisning och rättsvetenskap

Nivå:

Detta är en D-uppsats.

Läs mer..