Human Resource Accounting Toward Human Welfare

Objective: The debate on human resource accounting is still ongoing, namely in particular the treatment recognition of all expenditures, whether recognized as an expense or asset. As company’s driving force, humans have important role but are financial statements. Therefore, this study aimed to develop alternative model accounting.Design: This was structured build a by synthesizing biological asset concept and measurement. It also used Homo religious analysis clarify nature accounting.Finding: compiled through growth, production, degeneration, procreation cycle. Human based homo economicus far from values. only touches material not other aspects welfare. Additionally, value added for developing accounting. complements position cover aporetic problems between humans, accounting, God.Theoretical practical implications: First, its characteristics, recognition, measurement several stages. expected explain resources burden Furthermore, structuring should materialistic economic motive must be God's law achieving Second, it treat aligning soul, nature, God manifestation value. aims balance company reported statements narratively.Originality: referred post-secular currents contribute critical interdisciplinary awareness complete development tracing religious.