İNSAN KAYNAKLARI MUHASEBESİNE İLİŞKİN DEĞERLEME MODELLERİNİN İNCELENMESİ

İnsan kaynakları muhasebesi son yıllarda yaşanan gelişmelere bağlı olarak ortaya çıkan muhasebeye özgü ve özellikli çalışma alanlarından biridir. Yeni gelişmekte olan bu ihtisas alanında karşılaşılan en önemli problemlerden biri günümüz işletmelerinin en değerli varlığı kabul edilen insan kaynağının değerinin belirlenmesidir. Bu bağlamda işletmelerin sahip olduğu insan kaynağının değerinin belirlenmesine yönelik bir takım modeller geliştirilmiş olup sözkonusu modellerin literatürde yeterince incelenmediği görülmektedir. Bu noktadan hareketle bu çalışmanın amacı, insan kaynakları muhasebesine ilişkin değerleme modellerini incelemek ve açıklamaktır. Sözkonusu amacı gerçekleştirmek için insan kaynakları muhasebesine özgü değerleme modelleri betimsel bir yaklaşımla incelenmiştir.

Anahtar Kelimeler:

İnsan Kaynakları, Muhasebe

EXAMINATION OF VALUATION MODELS RELATED TO HUMAN RESOURCES ACCOUNTING

Human resource accounting is one of the accounting-specific and featured areas of study that arise due to the developments in recent years. One of the most important problems encountered in this new developing field is to determine the value of human resources which is accepted as the most valuable asset of today's enterprises. In this context, a number of models have been developed to determine the value of the human resources of the enterprises and it is seen that these models are not examined enough in the literature. From this point of view, the aim of this study is to examine and explain valuation models of human resources accounting. In order to realize this objective, valuation models specific to human resources accounting are analysed with a descriptive approach.

Keywords:

Human Resources Accounting, Valuation,

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