期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：Recognition of human resources as the main source of value creation and competitive advantage has led to
increased concerns of researchers to measure how important this resource is valued at organizational
level. Quantification of the social component, translated through the adoption of appropriate indicators,
has a relatively long life, after the accounting attempts of E. Framholtz (1960) and Scandinavian
approaches. The paper analyses, in a first phase, the use of social indicators in the control of management,
then highlights the latest developments in the field, offering new perspectives of quantification of human
resources‟ contribution in organizational performance, in the new concept of responsibility towards the
company environment.
关键词：social management, control, evolution, piloting, social reporting
