Reports


  • 1-April-1996

    English

    Measuring What People Know: Human Capital Accounting for the Knowledge Economy (E-book PDF Format)

    Is human capital accounting theoretically possible and practically feasible? Economists estimate human capital on the basis of years of schooling or formal educational attainment levels regardless of actual productive capacity. Financial accounting and reporting ignore even these crude measures, leaving human capital off the balance sheet for want of rules or conventions. A review of innovative policies in OECD countries shows that

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