BIBLIOGRAPHIC ANALYSIS OF ARTICLES AND POSTGRADUATE THESES

WRITTEN ON HUMAN RESOURCE ACCOUNTING (Between 2000-2020)

Abstract

The importance of the role that human capital plays in creating differences in competition

between enterprises and other enterprises is unique. As the most important reason for this

uniqueness, it can be shown that human capital does not have the ability to be stocked

compared to other cost elements. At the same time, a person has a psychological structure; he

is positively or negatively affected by what is happening and what he is going through. This

situation is directly reflected in his professional performance. Although technological

developments increase automation and mechanization, effective use and development of it is

still possible with the presence of humans.

Human resource accounting covers human capital from the elements of intellectual capital.

Human resource accounting is a type of accounting that mainly deals with the whole range of

activities for identifying, evaluating human resource information and providing this

information to parties related to the enterprise.

In this study, the academic studies (articles and dissertations) written on human resource

accounting between 2000 and 2020 were examined on the basis of bibliographic (content)

analysis. In order to obtain data for this purpose, Google, Google Academic, Dergipark and

YÖK National Thesis Center databases were scanned. As a result of the survey, 12 articles

and 10 graduate theses written on human resource accounting were reached within the

mentioned time December and content analysis was performed on them.

Bibliographic analysis as a result of the first article was written in 2005 thesis about

accounting human resources in 2004; both articles in both academic studies on the subject in

recent years, especially in the type of thesis is given a weight 2019; male more than female

academics in this subject tilted in academics; Dr. lecturer provides researchers with a further

contribution to the literature on the subject of the title; more theoretical articles, empirical

thesis is written using the method; it is more of graduate theses and articles published in the

college magazine, we identified mainly at the graduate level.

Keywords: Human Resources, Human Resource Accounting, Bibliographic Analysis