000 01689cam a2200325 4500500
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041 _afre
042 _adc
100 1 0 _aFeige, Jimmy
_eauthor
700 1 0 _a Méreaux, Jean-Paul
_eauthor
700 1 0 _a Cholet, Philippe
_eauthor
245 0 0 _aProposal for an HR-QWL Human Capital Accounting Valuation Model
260 _c2020.
500 _a34
520 _aIf accountants seem to be progressing in terms of an adequate measurement of the human capital in the search for an operational model (Méreaux et al., 2012); a social and human dimension could be considered and thus meet the strong expectations recently expressed by human resources (HR) managers. That’s why new “more liberated” structures are being developed, with a more participatory and democratic management. In this less controlled framework, the question of strategic HR management is fully asked in a responsible and practical perspective. In this article, we propose an accounting valuation model for HR-human capital integrating the quality of life at work (QWL) based on research conducted with companies.
690 _aquality of life at work
690 _aaccounting
690 _aHR tools
690 _atools
690 _ameasurement
690 _ahuman capital
690 _aquality of life at work
690 _aaccounting
690 _aHR tools
690 _atools
690 _ameasurement
690 _ahuman capital
786 0 _nRecherches en Sciences de Gestion | o 136 | 1 | 2020-07-16 | p. 287-313 | 2259-6372
856 4 1 _uhttps://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2020-1-page-287?lang=en&redirect-ssocas=7080
999 _c547716
_d547716