İNSAN KAYNAKLARI MUHASEBESİNE İLİŞKİN DEĞERLEME MODELLERİNİN İNCELENMESİ

Yıl 2019, Cilt: 8 Sayı: 15, 99 - 109, 10.07.2019

Davut Aygün , Elif Ulucenk

Öz

İnsan kaynakları
muhasebesi son yıllarda yaşanan gelişmelere bağlı olarak ortaya çıkan
muhasebeye özgü ve özellikli çalışma alanlarından biridir. Yeni gelişmekte olan
bu ihtisas alanında karşılaşılan en önemli problemlerden biri günümüz
işletmelerinin en değerli varlığı kabul edilen insan kaynağının değerinin
belirlenmesidir. Bu bağlamda işletmelerin sahip olduğu insan kaynağının
değerinin belirlenmesine yönelik bir takım modeller geliştirilmiş olup
sözkonusu modellerin literatürde yeterince incelenmediği görülmektedir. Bu
noktadan hareketle bu çalışmanın amacı, insan kaynakları muhasebesine ilişkin
değerleme modellerini incelemek ve açıklamaktır. Sözkonusu amacı
gerçekleştirmek için insan kaynakları muhasebesine özgü değerleme modelleri
betimsel bir yaklaşımla incelenmiştir. 

Anahtar Kelimeler

İnsan Kaynakları, Muhasebe

EXAMINATION OF VALUATION MODELS RELATED TO HUMAN RESOURCES ACCOUNTING

Öz

Human resource accounting is one of the
accounting-specific and featured areas of study that arise due to the
developments in recent years. One of the most important problems encountered in
this new developing field is to determine the value of human resources which is
accepted as the most valuable asset of today's enterprises. In this context, a
number of models have been developed to determine the value of the human
resources of the enterprises and it is seen that these models are not examined
enough in the literature. From this point of view, the aim of this study is to
examine and explain valuation models of human resources accounting. In order to
realize this objective, valuation models specific to human resources accounting
are analysed with a descriptive approach.

Anahtar Kelimeler

Human Resources, Accounting, Valuation

Kaynakça

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