Contribuição ao estudo da mensuração, avaliação e evidenciação de recursos humanos

Abstract

This article aims to contribute to the study of strategic human resource accounting, especially with respect to the measurement, evaluation and disclosure, with a view to attending to the presupposition of stakeholders. We deal with the role played by human resources, used by entities in a permanent and continuous way, enlarging the universe of information and transparency demanded by users of accounting, economic, financial, social and environmental information. This text starts from the premise that, when realized efficiently and efficaciously, people management, in combination with physical and technological resource management, generates additional value and, moreover, allows for increased productivity, maximized profitability and organizational continuity. It is explained that human resources are assets, since they are knowledge owners, which stimulate organizational growth and economic development, although still not recognized by traditional accounting. This text also deals with performance indicators, elaborated on the basis of the management accounting information system, such as: production, productivity, quality, value added, profitability and (operational) people management.