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Infosys Technologies Ltd. - accounting for human capital (A1)

Author: Cohen, Jacob INSEAD Area: Accounting and ControlPublisher: Fontainebleau : INSEAD, 2006.Language: EnglishDescription: 19 p.Type of document: INSEAD CaseNote: Latest version available via https://publishing.insead.eduAbstract: This case focuses on Infosys Technologies and the financial reporting dilemma the company faced when it decided how best to account for its human capital. The case write-up includes a company history, Infosys' human capital, employee recruitment, employee compensation, the financial reporting dilemma that Infosys faced, and the various human capital models (e.g., historical/acquisition cost, replacement cost, opportunity cost, and economic value/Lev-Schwartz). The case also includes various exhibits for the user to analyze: various Infosys financial statements, key metrics for Infosys, the trend in Infosys employee workforce numbers, the Lev-Schwartz model, distribution of Infosys emplyees, and excerpts from notes on selling and marketing expenses for Infosys.Pedagogical Objectives: The objective of this case is for the user to understand the various human capital models and decide which one Infosys management chose to use to account for its human capital. The user makes this decision based on an analysis of Infosys, the company, as well as the various human capital models.
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Latest version available via <a href=https://publishing.insead.edu>https://publishing.insead.edu</a>

The objective of this case is for the user to understand the various human capital models and decide which one Infosys management chose to use to account for its human capital. The user makes this decision based on an analysis of Infosys, the company, as well as the various human capital models.

This case focuses on Infosys Technologies and the financial reporting dilemma the company faced when it decided how best to account for its human capital. The case write-up includes a company history, Infosys' human capital, employee recruitment, employee compensation, the financial reporting dilemma that Infosys faced, and the various human capital models (e.g., historical/acquisition cost, replacement cost, opportunity cost, and economic value/Lev-Schwartz). The case also includes various exhibits for the user to analyze: various Infosys financial statements, key metrics for Infosys, the trend in Infosys employee workforce numbers, the Lev-Schwartz model, distribution of Infosys emplyees, and excerpts from notes on selling and marketing expenses for Infosys.

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