How a knowledge-based approach might illuminate the notion of human capital and its measurement |
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| Affiliation: | 1. Department of Medicine, Geriatrics and Geriatric Emergency Care, IRCCS-INRCA, Ancona, Italy;2. Epidemiology Department, Regional Health Authority of Umbria, Perugia, Italy;3. Department of Clinical and Experimental Medicine, Section of Internal Medicine, Gerontology, and Clinical Nutrition, University of Ferrara, Ferrara, Italy;4. Dipartimento di Scienze Mediche Traslazionali, Università di Napoli “Federico II”, Naples, Italy;5. Scientific Direction, IRCCS-INRCA, Ancona, Italy;2. University of Washington Tacoma Box 358436 Tacoma, WA 98402;3. The Ohio State University 420 Cockins Hall 1958 Neil Ave Columbus, OH 43210;4. Agricultural Bank of China Central Fu Rong Road, Sec. 1, No. 540 Changsha City 410005 China |
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| Abstract: | Human capital measurement and accounting has been under discussion for years without any satisfactory methodology emerging. The economic significance of today's knowledge-intensive organizations makes better HC measurement more pressing. We draw on insights from the knowledge-based theory of the firm and conclude we can only make sense of its human capital by looking in detail at its practices. Human capital is the value added at the level of the work practice—as traced by activity-base accounting. Overall the firm's human capital totals into its goodwill. The human capital can be estimated and then managed by allocating the goodwill to the activities taking place, a complex distribution process but one precisely complementary to that of activity-base accounting. |
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