Proposition d’un modèle de traduction comptable et financière du capital humain (notice n° 83862)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02128cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112000449.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Méreaux, Jean-Paul |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Proposition d’un modèle de traduction comptable et financière du capital humain |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2022.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 47 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | En comptabilité, le capital humain est évalué de manière restrictive en raison de difficultés pratiques, juridiques mais surtout conceptuelles et idéologiques. Au-delà de la réflexion soulevée par les chercheurs quant à sa vision strictement comptable, des approches et des outils ont été développés. Dans cet article, un modèle de comptabilité-RH d’évaluation du capital humain - qui articule masse salariale et des indices de connaissances et de compétences - est discuté au regard des pistes possibles quant à sa traduction comptable. Une solution envisageable serait de faire apparaître la différence entre la masse salariale de base et cette masse salariale corrigée à l’aide des différents indices ouvrant ainsi la voie à une reconnaissance comptable du capital humain. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Practical and constitutional difficulties complicate the accounting assessment of human capital. Researchers are working on this complex subject. Essential tools are developed. In this article, accounting translation is discussed adopting a model that combines payroll and knowledge and skills indices. One possible solution would be to indicate the difference between the basic payroll and this payroll corrected using the other indices, thus opening the way to an accounting recognition of human capital. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Valorisation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Traduction comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Connaissances |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Compétences |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Capital humain |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Skills |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Knowledge |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Human capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Accounting translation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Valuation |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Feige, Jimmy |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | 13 | 1 | 2022-02-23 | p. 33-55 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-accra-2022-1-page-33?lang=fr">https://shs.cairn.info/revue-accra-2022-1-page-33?lang=fr</a> |
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