Processus d'identification, d'évaluation et de partage des informations liées au capital humain (à savoir connaissances acquises par les individus) au sein d'une entreprise.
Frederiksen, J.V. Human resource accounting: interests and conflicts: a discussion paper. European Centre for the Development of Vocational Training. 1998. (Labordoc 98B26/57)
El proceso de identificación, medición y comunicación de información sobre el capital humano al interior de una organización, p.ej. el conocimiento que los individuos adquieren.
Frederiksen, J.V. Human resource accounting: interests and conflicts: a discussion paper. European Centre for the Development of Vocational Training. 1998. (Labordoc 98B26/57)
The process of identifying, measuring and communicating information about human capital (i.e. the knowledge that individuals acquire) within an organization.
Frederiksen, J.V. Human resource accounting: interests and conflicts: a discussion paper. European Centre for the Development of Vocational Training. 1998. (Labordoc 98B26/57)