The Human Being – He is Still ... the Living Resource of the Company

• Main Authors: Mihaela Dumitrana, Iulia Jianu, Ionel Jianu, Ionela Gusatu
• Format: Article
• Language: English
• Published: Danubius University 2012-02-01
• Series: Acta Universitatis Danubius: Oeconomica
• Subjects: performance; human; accounting; measurement
• Online Access: http://journals.univ-danubius.ro/index.php/oeconomica/article/view/1116/1078

Almost every day, and quite often, we hear about how important the data, the informationor the knowledge at work is. The saying "The one who has information, also has control” is morecurrent than ever; it provides reliability, it awakens passion and determines you to store everything.We almost become machines, systems of these universal keys represented by knowledge. We tend toappreciate this ambulant knowledge, these bearers of knowledge and we lose sight of the essence - thehuman being. But isn’t he, the human being, who brought us to this moment? Isn’t it that all hisneeds, which became more and more refined, stricter, and more precise that caused thistransformation? We believe that this may continue,at least in accounting, far beyond the momentwhen the great economists labelled the human beingas a factor of production that advances towardsthe human being who brings performance then towardsthe possible ... human being as an asset,equity, debt. Perhaps, as in the case of great denials which have become truths, if not absolute, at leastthere will come a day when we are able to compressthe time ... the space ...., a day when we have thenecessary instruments to trade equity, assets and human liabilities... But until then, with yourpermission, we will deal with the human factor thatbrings performance, which is, we will be presentboth in reality and especially in thought, having the cliché of the transcendality of the human beingtowards new horizons of knowledge.