Accounting for Investments in Human Capital: A Review

Anne Wyatt

University of Queensland

Hermann Frick

University of Queensland - Business School

July 9, 2010

This paper provides an overview of the human capital literature focusing on the firm’s incentives and disincentives to invest in human capital and subsequently to account for the investments. The evidence suggests human capital investment decisions are intrinsically linked to the success of a business and ultimately to the probability of survival. However, disclosure is largely a voluntary choice by managers as there are few formal disclosure requirements. The conclusion from the evidence shows that the benefits to stakeholders of disclosing information relating to human capital investment are likely to outweigh the costs and suggest a wide range of topics for future research.

Number of Pages in PDF File: 51

Keywords: Human Capital Investment Incentives, Accounting for Human Capital Investment

JEL Classification: J3, J4, J24, M12, M41, M5

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Date posted: September 10, 2010  

Suggested Citation

Wyatt, Anne and Frick, Hermann, Accounting for Investments in Human Capital: A Review (July 9, 2010). Available at SSRN: http://ssrn.com/abstract=1674413 or http://dx.doi.org/10.2139/ssrn.1674413

Contact Information

Anne Wyatt (Contact Author)
University of Queensland ( email )
4072 Brisbane, Queensland
61 0419125779 (Phone)
61 7 33656988 (Fax)
Hermann Frick
University of Queensland - Business School ( email )
Brisbane, Queensland 4072
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