Some critical issues of human capital accounting in the public sector of developing states

This study examines the concept of human capital accounting as it relates to the public sector of developing countries. It interrogates the origin of the concept of human capital accounting. It studies what human capital accounting portends for the public sector in developing countries. It is a stud...

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description This study examines the concept of human capital accounting as it relates to the public sector of developing countries. It interrogates the origin of the concept of human capital accounting. It studies what human capital accounting portends for the public sector in developing countries. It is a study of the relevance and the omens of human capital accounting in the public sector of developing countries. The public sector trajectory of human capital accounting is viewed in the study, as a peculiar tool of public (sector) administration in the developed societies and not a universally applicable tool of public administration at the current level of development in the developing states. Consequently, the study leads to a conclusion that in the public sector of developing states, human capital development or human capital formation may be the more relevant engagement for scholarship and practical purposes.
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identifier ISSN: 2300-2697
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issn 2300-2697
language eng ; ger
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source Europeana Collections
subjects accounting
administration
developing country
Economics
Entwicklungsland
Entwicklungsländersoziologie, Entwicklungssoziologie
human capital
Humankapital
Public Finance
public sector
Rechnungswesen
Sociology & anthropology
Sociology of Developing Countries, Developmental Sociology
Soziologie, Anthropologie
Verwaltung
Wirtschaft
Öffentliche Finanzen und Finanzwissenschaft
öffentlicher Sektor
title Some critical issues of human capital accounting in the public sector of developing states
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