TY  - JOUR
T1  - İNSAN KAYNAKLARI MUHASEBESİNE İLİŞKİN DEĞERLEME MODELLERİNİN İNCELENMESİ
TT  - EXAMINATION OF VALUATION MODELS RELATED TO HUMAN RESOURCES ACCOUNTING
AU  - Aygün, Davut
AU  - Ulucenk, Elif
PY  - 2019
DA  - July
JF  - Global Journal of Economics and Business Studies
JO  - GJEBS
PB  - Gumushane University
WT  - DergiPark
SN  - 2147-415X
SP  - 99
EP  - 109
VL  - 8
IS  - 15
LA  - tr
AB  - İnsan kaynaklarımuhasebesi son yıllarda yaşanan gelişmelere bağlı olarak ortaya çıkanmuhasebeye özgü ve özellikli çalışma alanlarından biridir. Yeni gelişmekte olanbu ihtisas alanında karşılaşılan en önemli problemlerden biri günümüzişletmelerinin en değerli varlığı kabul edilen insan kaynağının değerininbelirlenmesidir. Bu bağlamda işletmelerin sahip olduğu insan kaynağınındeğerinin belirlenmesine yönelik bir takım modeller geliştirilmiş olupsözkonusu modellerin literatürde yeterince incelenmediği görülmektedir. Bunoktadan hareketle bu çalışmanın amacı, insan kaynakları muhasebesine ilişkindeğerleme modellerini incelemek ve açıklamaktır. Sözkonusu amacıgerçekleştirmek için insan kaynakları muhasebesine özgü değerleme modelleribetimsel bir yaklaşımla incelenmiştir.
KW  - İnsan Kaynakları
KW  - Muhasebe
N2  - Human resource accounting is one of theaccounting-specific and featured areas of study that arise due to thedevelopments in recent years. One of the most important problems encountered inthis new developing field is to determine the value of human resources which isaccepted as the most valuable asset of today's enterprises. In this context, anumber of models have been developed to determine the value of the humanresources of the enterprises and it is seen that these models are not examinedenough in the literature. From this point of view, the aim of this study is toexamine and explain valuation models of human resources accounting. In order torealize this objective, valuation models specific to human resources accountingare analysed with a descriptive approach.
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UR  - https://dergipark.org.tr/en/pub/gumusgjebs/issue//527436
L1  - https://dergipark.org.tr/en/download/article-file/759234
ER  -