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Redovisning av humankapital: Hur ser utvecklingen ut?
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
2012 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Bakgrund och problem: Dagens marknad karaktäriseras av kunskapsintensiva företag som är beroende av sina medarbetare och deras kompetens för att nå framgång. De flesta aspekter i ett företag kan härmas av konkurrenter, men det är humankapitalet som gör dem unika och konkurrenskraftiga. Trots att denna resurs är så viktig får den inte något större utrymme i företags redovisning, då dagens redovisning fortfarande baseras på principer från 1400-talet och främst fokuserar på materiella tillgångar. Intresset för humankapitalredovisning uppstod på 1960-talet och har sedan dess kommit och gått; initiativ har tagits och teorier har bildats, men utvecklingen har ännu inte lett till någon enhetlig metod för att synliggöra immateriella tillgångar.

Syfte: Huvudsyftet med studien är att beskriva utvecklingen av humankapitalredovisning, vilket ska leda fram till en diskussion om möjlig framtida utveckling. För att göra detta ska vi först identifiera drivkrafterna bakom utvecklingen, analysera de möjligheter och begränsningar som finns för att redovisa humankapital samt granska utbredningen inom ämnet idag.

Metod: I denna kvalitativa studie har vi genomfört intervjuer med fem nyckelpersoner som alla arbetat med området, granskat årsredovisningar från de fem största revisionsföretagen i Sverige samt studerat relevant litteratur.

Slutsats: Resultatet av denna studie är konstaterandet att humankapital är en viktig resurs som bör synas i företags redovisning, dock inte inkluderad i den traditionella, finansiella redovisningen. Det har skett en utveckling på området, kanske inte lika mycket i Sverige som i andra länder, men det finns fortfarande ingen konsensus om exakt vad som bör redovisas eller hur det ska göras. Vi tror att det krävs en internationell harmonisering och gemensamma riktlinjer för att uppnå bästa resultat gällande redovisning av humankapital.

Abstract [en]

Background and problem description: Today’s market is characterized by knowledge-intensive companies that are dependent on their employees and their competence to reach success. Most aspects of companies can be copied by competitors, but it is the human capital that makes them unique and competitive. Despite the fact that these resources are so important, they do not get enough attention in companies’ accounting, this is due to the fact that today’s accounting still is based on principles from the 15th century and mainly focus on material assets. The interest for human capital accounting was first raised in the 1960s and have since then come and gone; initiatives have been taken and theories have been formed, but the development still has not lead to a uniform method for displaying intangible assets.

Purpose: The purpose of this study is to describe the development of human capital accounting, which will lead to a discussion about what can be expected about the development in the future. To do this we will first identify the driving forces behind the development, analyse the possibilities and limitations concerning human capital accounting, as well as examining the extension of the subject today.

Method: In this qualitative study, we have carried out interviews with five key persons who all have worked with the subject, examined annual reviews from the five largest accounting firms in Sweden, and studied relevant literature.

Conclusions: The result of this study is that human capital is an important resource that should be paid attention to in firms’ accounting. However, it should not be included in the traditional, financial reports. There has been a development in human capital accounting, maybe not as extensive in Sweden as in other countries, but there is still no consensus concerning exactly what should be reported on and how to report it. We believe that there is a need for harmonization and corporate guidelines to achieve the best results concerning human capital accounting.

Place, publisher, year, edition, pages
2012.
Keyword [sv]
Humankapital, intellektuellt kapital, immateriella tillgångar, kunskapsföretag, redovisning, årsredovisning, nyckeltal
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-21195OAI: oai:DiVA.org:lnu-21195DiVA: diva2:544503
Subject / course
Business Administration - Management Accounting; Business Administration - Management Accounting
Educational program
Tourism Management Programme, 180 credits; Business Administration and Economics Programme, specialization in Accounting and Management Control, 180 credits
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2012-08-15 Created: 2012-08-14 Last updated: 2012-08-15Bibliographically approved

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