STRATEGIC ACCOUNTANCY OF HUMAN RESOURCES: IN THE CONTEXT OF MANAGEMENT OF KNOWLEDGE

Abstract

This article elaborated in the context of the Theory of Accountancy gives evidence of and makes explicit the importance of Human Resource Costing and Accounting (HRCA) for the Entities. The article deals with the recognition of people as a strategic and organizational resource, with the objective of being competitive in search of maximizing the return on investments in physical, technological and human resources. It is reported that in the current society of knowledge, the success of organizations is in recognizing, retaining and maximizing this resource, which constitutes an asset par excellence, in search of continuity in entities in time, allowing, moreover, the divulging of its perfomance to its partners. The article explains that human capital is not supplementary information but is relevant information for the stakeholders which must be divulged through published accounts, to attend the presuppositions of accountability. Key-words: Strategic accountancy. Human resources. Context of management of knowledge