Intergenerational Transgressions in the Context of Changes in the Value of Human Capital in an Organization

Abstract

The article analyzes the influence of intergenerational transgressions on changes in the value of human capital in an organization. It uses the historical cost method as well as the discounted cash flow method, proposing a prior methodical approach with their application. Also considered is the impact of risk on the increase or decrease in value and adequate personal strategies are addressed.