Resumen

BRAS, Filomena Antunes. Necessidade e dificuldades em valorizar o capital humano . Tékhne [online]. 2007, n.7, pp.291-319. ISSN 1645-9911.

This paper discusses human capital and/or its investments as an asset to be recognized in the balance sheet, like it has been proposed by Human Capital Accounting. I start by presenting the implications of the current accounting treatment of this resource in the context of accounting information relevance. Then and beyond presenting the current accounting treatment, I present arguments in favour, coming from human resources management and empirical evidence collected that show the relevance of this resource in firm’s performance and its information in the process of making decision by the users of financial statements. Several attempts to account human capital are also presented, as the criticism it involved, as well future research on this field study.

Palabras clave : human capital; intangibles; human resource management; accounting; financial statements.

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