Računovodstvo človeških in socialnih dejavnikov = Human resource and social accounting
Vezjak, Blanka
V prispevku je obravnavano računovodstvo in poročanje o socialni dejavnosti podjetja, ki v zadnjih letih vedno bolj pridobiva na pomenu. V devetdesetih letih je prišlo predvsem do razmaha ...računovodstva ravnanja z okoljem v okviru računovodstva socialne dejavnosti, v zadnjih letih pa je opazen porast zanimanja za poročanje tudi o drugih vidikih socialne odgovornosti podjetja (do zaposlenih, širše družbene skupnosti, do potrošnikov in drugih skupin). Pričakovati je tudi večje zanimanje za računovodstvo človeških dejavnikov v okviru računovodstva socialne dejavnosti, saj brez usposobljenih in motiviranih zaposlenih ni moč zagotoviti dologoročnega uspešnega poslovanja podjetja.
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