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Some critical issues of human capital accounting in the public sector of developing states
[journal article]
Abstract 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... view more
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.... view less
Keywords
public sector; human capital; accounting; administration; developing country
Classification
Sociology of Developing Countries, Developmental Sociology
Public Finance
Document language
English
Publication Year
2015
Page/Pages
p. 83-87
Journal
International Letters of Social and Humanistic Sciences (2015) 65
ISSN
2300-2697
Status
Published Version; peer reviewed