Accounting for human capital: Implications of automation and operational performance

Nicole R McCoy; Brandis Phillips; Alice C. Stewart

doi:10.1002/jcaf.22408

Accounting for human capital: Implications of automation and operational performance

Nicole R McCoy
, Brandis Phillips
, Alice C. Stewart

North Carolina Agricultural and Technical State University

Research output: Contribution to journal › Article › peer-review

5 Scopus citations

Abstract

As automation evolves, human capital becomes a firm's strategic asset. Using resource-based theory, we discuss the importance of maintaining human capital with superior skills as a means to sustain a competitive and how to value human capital as a strategic asset. As we do not propose a new accounting regulation, we suggest metrics that may be used to assess the value of strategic human assets.

Original language	English
Pages (from-to)	111-115
Number of pages	5
Journal	Journal of Corporate Accounting and Finance
Volume	30
Issue number	4
DOIs	https://doi.org/10.1002/jcaf.22408
State	Published - Oct 1 2019

Keywords

accounting standards
firm employment
innovation
labor management
social

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10.1002/jcaf.22408

Cite this

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Accounting for human capital: Implications of automation and operational performance

Abstract

Keywords

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