To read this content please select one of the options below:

On the mystery of odd human capital values

Guy Ahonen (Finnish Institute of Occupational Health, Helsinki, Finland)

Journal of Human Resource Costing & Accounting

ISSN: 1401-338X

Article publication date: 26 June 2009

1428

Abstract

Purpose

The purpose of this paper is to elaborate the feasibility of market based estimations of the value of human capital in firms.

Design/methodology/approach

The concept of intangible assets and market‐based valuation of human capital is presented. Cases of extreme estimates of human capital values are presented. The possibility of extremely low or even negative human capital values is examined.

Findings

It is demonstrated that odd human capital values can be explained by referring to principles of valuating fixed assets and intangible liability.

Practical implications

The paper demonstrates that market‐based methods for estimating the value of human capital of the firm can be feasible despite the existence of very odd human capital values.

Originality/value

The findings of the paper adds to the discussion of how to valuate human capital in intellectual capital accounts in general and human capital accounts in particular.

Keywords

Citation

Ahonen, G. (2009), "On the mystery of odd human capital values", Journal of Human Resource Costing & Accounting, Vol. 13 No. 2, pp. 118-124. https://doi.org/10.1108/14013380910968638

Publisher

:

Emerald Group Publishing Limited

Copyright © 2009, Emerald Group Publishing Limited

Related articles