Unrecorded Human Assets: A Survey of Accounting Firms' Training Programs.
调查八大会计师事务所培训主管对培训性质的看法，发现大部分培训被视为通用而非专用，这影响未记录人力资产的存在条件。
Abstract ABSTRACT: This article presents the findings of a survey of the training directors of the Big Eight public accounting firms and their perceptions of the extent of specific training offered by their firms. A previous article by the authors argued that specific training was a necessary (but not a sufficient) condition for the existence of unrecorded human assets. Our survey results suggest that the bulk of the training provided by the Big Eight firms is perceived to be general rather than specific.