The " Triple Depreciation Line " (TDL) accounting model and its application to the Human Capital
Résumé
As an introduction, in a first part, we give a critical analysis of the standard Human Capital theory, with the help of some " traditional " accounting concepts. In particular, we show that this theory is based on a (deliberate) confusion between assets and capital. In order to avoid this issue, we introduce the " Triple Depreciation Line " (TDL) (financial) accounting model, developed in (Rambaud & Richard, 2015), as a concrete way to design an accounting model able to treat " Human Capital " , as a real accounting capital – a matter of concern – that firms have to protect and maintain. Therefore, in a second part, after a brief presentation of this accounting model, we explain how to apply it to the " Human Capital " case. This application allows a discussion about some key issues about this notion and the difference between the standard perspective on Human Capital and the " accounting " one. Finally, we present some important consequences of this accounting model for the Human Capital: the disappearance of the concept of wage and the possibility to report repeated uses of the Human Capital directly in the balance sheet.
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