scholarly journals Consumer Side Resource Accounting in the Cloud

2011 ◽  
pp. 58-72 ◽  
Author(s):  
Ahmed Mihoob ◽  
Carlos Molina–Jimenez ◽  
Santosh Shrivastava
Keyword(s):  
Resource Accounting

A Survey of Managerial Uses of Human Resource Accounting

2011 ◽  
Vol 2 (3) ◽  
pp. 114-115
Author(s):  
Rakholiya Nisha Rasikbhai ◽  
◽  
Dr. Prashant Makwana
Keyword(s):  
Human Resource ◽  
Human Resource Accounting ◽  
Resource Accounting

ANALISIS DETERMINASI PENGHAMBAT PELAPORAN AKUNTANSI SUMBER DAYA MANUSIA

2018 ◽  
Vol 3 (2) ◽  
Author(s):  
Amir Hamzah
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Variable Cost ◽  
Significant Positive Effect ◽  
Microfinance Institutions ◽  
Sample Number ◽  
Human Resource Accounting ◽  
Resource Accounting ◽  
Accounting Report ◽  
Positive Effect

This study aims to analyze the determination of inhibiting reporting of human resource accounting at Shariah microfinance institutions in Kuningan Regency, with the sample number of 70 respondents of shariah microfinance institutions.��������� This study used a qualitative descriptive research method and verification with interview or questionnaire technique. Research data were tested using instrument test, classical assumption test, multiple regression test.��������� The results showed partially variable cost of human resources have a significant positive effect on human resources accounting report, variable measurement of human resources value has a significant positive effect on the human resources accounting report and together show that the variable cost of human resources and measurement value human resources to the accounting reports of human resources.�Keywords: Human Resource Cost, Human Resource Measurement Value, Human Resource Accounting Report

FAKTOR FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PERBANKAN

Wahana ◽  
2019 ◽  
Vol 22 (1) ◽  
pp. 61-72
Author(s):  
Rani Eka Diansari ◽  
Sheftyka Rispin
Keyword(s):  
Human Resource ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Accounting Disclosure ◽  
Analytical Technique ◽  
Human Resource Accounting ◽  
Negative Effect ◽  
Resource Accounting ◽  
Positive Effect

This study aims to determine the effect of firm size on human resource accounting disclosure, the effect of profitability on human resource accounting disclosure and the effect of company age on human resources accounting disclosure. The population of this study are banking companies listed on the Indonesia Stock Exchange in 2015-2017 with a sample of 120 samples. The sampling technique uses purposive sampling method. The data used is secondery data. Analytical technique used are descriptive statistical analysis, classical assumption test, multiple linear regression, F test, t test and R2 test. The result of the study concluded that 1.) the value of the company sixe was 2,870 and a significance value of 0,005. This proves that the size of company has a significant positive effect on human resource accounting disclosure, 2.) the profitability value is -0,585 and the significance value is 0,560. This proves that profitability has a negative effect not significant on human resource accounting disclosure and 3.) the value of the company age is 1,616 and the significance value is 0,109. This proves that the age company has no significant positive effect on human resource accounting disclosure.  Keywords: company size, profitability, company age, human resource accounting disclosure

HUMAN RESOURCE ACCOUNTING: AN HISTORICAL PERSPECTIVE

1976 ◽  
Vol 3 (4) ◽  
pp. 43-49
Author(s):  
J. David Spiceland ◽  
Hilary C. Zaunbrecher
Keyword(s):  
Human Resource ◽  
Historical Perspective ◽  
Human Resource Accounting ◽  
Resource Accounting

Human Resource Accounting

1976 ◽  
Vol 2 (1) ◽  
pp. 60-72 ◽  
Author(s):  
P. Trussell ◽  
R. Dobbins
Keyword(s):  
Human Resource ◽  
Human Resource Accounting ◽  
Resource Accounting

scholarly journals Embedded resource accounting for coupled natural-human systems: An application to water resource impacts of the western U.S. electrical energy trade

2014 ◽  
Vol 50 (10) ◽  
pp. 7957-7972 ◽  
Author(s):  
Benjamin L. Ruddell ◽  
Elizabeth A. Adams ◽  
Richard Rushforth ◽  
Vincent C. Tidwell
Keyword(s):  
Water Resource ◽  
Electrical Energy ◽  
Energy Trade ◽  
Resource Accounting ◽  
Human Systems

The Rationality of Compiling a Forest Resource Balance Sheet

2021 ◽  
Vol 71 (4) ◽  
pp. 309-321
Author(s):  
Lijun Jin ◽  
Meng Lin ◽  
Guoshuang Tian
Keyword(s):  
Balance Sheet ◽  
Forest Products ◽  
Theory And Practice ◽  
Practical Significance ◽  
Accounting System ◽  
Forest Resource ◽  
Balance Sheets ◽  
Service Value ◽  
Supporting Effect ◽  
Resource Accounting

Abstract The existing forest resource accounting system is limited to the valuation of wood and forest products; the service value of the forest resource ecosystem is not yet included. This study adopts an empirical approach to studying the rationality and influencing factors of compiling a forest resource balance sheet (FRBS). An FRBS can systematically reflect the contribution of forest resources to the economy, ecology, and society in terms of both physical quantity and value quantity. A questionnaire survey was used to collect the data. We found that the determination and measurement of forest resource assets and liabilities and the calculation of the service value of the ecosystem had a supporting effect on the rationality of compiling an FRBS. This study expands the field and scope of forest resource accounting, facilitates the compilation of natural resources and government balance sheets, and presents the practical significance for the theory and practice behind the development of an FRBS.

scholarly journals The Ecological Footprint Accounting of Products: When Larger Is Not Worse

Resources ◽  
2018 ◽  
Vol 7 (4) ◽  
pp. 65 ◽  
Author(s):  
Nicoletta Patrizi ◽  
Valentina Niccolucci ◽  
Riccardo Pulselli ◽  
Elena Neri ◽  
Simone Bastianoni
Keyword(s):  
Environmental Impact ◽  
Ecological Footprint ◽  
Three Dimensional ◽  
Product System ◽  
Sustainability Evaluation ◽  
Competitive Systems ◽  
The Status ◽  
Resource Accounting ◽  
Selection Of

One of the main goals of any (sustainability) indicator should be the communication of a clear, unambiguous, and simplified message about the status of the analyzed system. The selected indicator is expected to declare explicitly how its numerical value depicts a situation, for example, positive or negative, sustainable or unsustainable, especially when a comparison among similar or competitive systems is performed. This aspect should be a primary and discriminating issue when the selection of a set of opportune indicators is operated. The Ecological Footprint (EF) has become one of the most popular and widely used sustainability indicators. It is a resource accounting method with an area based metric in which the units of measure are global hectares or hectares with world average bio-productivity. Its main goal is to underline the link between the (un)sustainability level of a product, a system, an activity or a population life style, with the land demand for providing goods, energy, and ecological services needed to sustain that product, system, activity, or population. Therefore, the traditional rationale behind the message of EF is: the larger EF value, the larger environmental impact in terms of resources use, the lower position in the sustainability rank. The aim of this paper was to investigate if this rationale is everywhere opportune and unambiguous, or if sometimes its use requires paying a special attention. Then, a three-dimensional modification of the classical EF framework for the sustainability evaluation of a product has been proposed following a previous work by Niccolucci and co-authors (2009). Finally, the potentialities of the model have been tested by using a case study from the agricultural context.

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