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- W1995466166 abstract "Purpose The purpose of this paper is to present a new method to account for investments in human capital, which the authors have named investment capitalization. This method uses investments in training and hiring of employees as a surrogate for their intellectual capital, capitalizing and amortizing the investment over its useful life. Investment capitalization is compared to the more conventional Generally Accepted Accounting Principles (GAAP) and the newer intellectual capital accounting methods. Design/methodology/approach Scenarios comparing the effects of downsizing or organizational performance are used to demonstrate the effects of decisions based on intellectual capitalization and GAAP. Findings Results of the scenario analysis show that the investement capitalization method causes less destruction of intellectual capital during downsizing decisions than does GAAP. Originality/value This paper presents a new method of accounting for intellectual capital and demonstates the benefits of this method when making downsizing decsions." @default.
- W1995466166 created "2016-06-24" @default.
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- W1995466166 date "2012-08-31" @default.
- W1995466166 modified "2023-10-14" @default.
- W1995466166 title "Downsizing decisions, intellectual capital, and accounting information" @default.
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- W1995466166 doi "https://doi.org/10.1108/14013381211286351" @default.
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