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Innovation Management by J. Paulo Davim, Carolina Machado, Kim Tokarski, Andrea Gomes Santos, Ana Lúcia Rodrigues, Andreas Ninck, Jorge Silva Correia Neto, Felix Adamu Nandonde, Adrian Mäder, Galinoma Lubawa, Manuel Laranja, Pamela John Liana, Christian Kunz, Dominic Hurni, Ana Paula Ferreira, Jairo Dornelas, Filomena Brás, Aykut Berber, Neeta Baporikar

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Filomena Antunes Brás

6 Human Capital Accounting: A Contribution to Innovation Management or a Fairy Tale?

Abstract: Since the 1970s human capital accounting (HCA) has been a promising contribution to management, namely from a management control perspective. Most managers hold very positive attitudes towards HCA, but the integration of HCA in the management control process has never really been attained, much less in financial accounting and reporting. In this chapter, the role played by HCA within organizational performance is discussed, namely where it concerns measuring, reporting and controlling human capital.

6.1 Introduction

Management practices have undergone many innovations. Companies have been downsized, delayered, and hollowed out. ...

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