scholarly journals Human Resource Accounting System in Selected Indian Companies

2012 ◽  
Vol 3 (2) ◽  
pp. 69-76 ◽  
Author(s):  
Upasna Joshi
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Annual Reports ◽  
Accounting System ◽  
Goods And Services ◽  
Human Element ◽  
Knowledge Based ◽  
Human Resource Accounting ◽  
Resource Accounting ◽  
The Comparative Study

The human resource may be seen as the most fundamental of all available resources to an economy or an organization. Human resources are energies, skills, talents and knowledge of people that are or can be potentially applied to the production of goods and services. Corporations cannot run by machines or systems alone, however smart those may be. The human element in it is inevitable, even for knowledge based lean organizations of the 21st century. It is an irony that valuation of this important asset is not reflected in the books of accounts. However to enhance goodwill and attract investors, need is being felt for human resource accounting. In our present paper, an attempt has been made to do the comparative study of the human resource accounting practices of CCI, HPCL, Infosys and Rolta India Limited. The variables that are important for the purpose of human resource accounting are identified and by analyzing, the annual reports of these selected companies scores are assigned to the organizations and mean scores for these organizations were calculated. Ranks to the organizations are also given based upon the extent of the HRA information reported in their annual reports.

scholarly journals ACHIEVING A CONCENSUS ON HUMAN RESOURCES ACCOUNTING: A REVIEW OF LITERATURE

2018 ◽  
Vol 1 (1) ◽  
pp. 131-139
Author(s):  
Ofe Iwiyisi INUA
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Financial Reporting ◽  
Economic Value ◽  
Annual Reports ◽  
Intangible Asset ◽  
Strict Sense ◽  
Future Earnings ◽  
Human Resource Accounting ◽  
Resource Accounting

This paper is a theoretical discourse and review on human resource accounting which remains an issue both for research and in practice. The library-based research design was used in this study. It is an established fact that the human resource is an integral component of every business and constitutes a key intangible asset for companies. However, unlike other assets, human resource does not conform to the peculiar patterns of conventional accounting assets in a strict sense and hence cannot be treated as such. Research efforts and models such as the replacement cost, opportunity cost, present value of discounted future earnings, etc have evolved overtime to try to properly capture, measure and report human resource and each model has its own weakness that makes it daunting for human resource to be fully amenable to the postulations of the models. Many researchers have thus shifted to issues of human resource disclosures in annual reports which basically concerns itself to what is disclosed about human resources such as training, welfare, compensation packages amongst others. This again does not provide much insight to the core issue of human resource accounting which involves cost to recruit, select, hire, train, compensate and develop human assets on one hand and calculating the economic value of people to the organization on the other. The study concludes that there is need for more robust research efforts and quantification methodologies for human resource accounting and the role of financial reporting standards will be crucial in helping to achieve some sort of consensus in moving forward on this issue of human 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

scholarly journals Corporate Determinants and Human Resource Accounting Disclosure of Listed Banks in Nigeria

2020 ◽  
Vol 10 (4) ◽  
pp. 303
Author(s):  
Ayodeji Matthew Adejuwon ◽  
Felix Olurankinse ◽  
Olugbenga Jinadu
Keyword(s):  
Human Resource ◽  
Firm Size ◽  
Accounting Information ◽  
Least Square ◽  
Annual Reports ◽  
Accounting Disclosure ◽  
Corporate Websites ◽  
Human Resource Accounting ◽  
Social Reputation ◽  
Resource Accounting

The study investigates whether a significant relationship exists between corporate determinants and human resource accounting disclosure of selected banks in Nigeria. It also looks at whether human resource accounting disclosure is influenced by banks profitability, firm size and listing age. Data were obtained from the annual reports and corporate websites of the selected banks for the periods between 2014 and 2018. In testing the research hypotheses, the study engaged the use of panel least square regression in analysing the data. The findings revealed that there is a significant positive relationship between profitability, firm size and human resource accounting disclosure. However, listing age exhibited no relationship with human resource accounting disclosure. The study recommends that listed banks in Nigeria should be encouraged to mandatorily disclose human resource accounting information so as to enhance their social reputation and reduce the potential agency costs. Also, the study contributes to the existing models, in terms of depicting specific attributes that measure the determinants of human resource accounting disclosure of listed banks in Nigeria.

scholarly journals Exclusion of Human Resource Accounting in Statement of Financial Position and its Effects on Performance: Empirical Evidence of Ghana

2019 ◽  
Vol 9 (2) ◽  
pp. 1
Author(s):  
Osei-Assibey Mandella Bonsu ◽  
Li Kao Dui ◽  
Liu Ruiwen ◽  
Evans Kwabena Asare ◽  
Agyemang Fredua Sylvester Prempeh
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statement ◽  
Clear Cut ◽  
Financial Position ◽  
Human Resource Accounting ◽  
Resource Accounting ◽  
Ghana Stock Exchange

Human Resource is the most critical, very significant assets in any business organizations but it is not incorporated in the statement of financial position. The study examined the factors that have accounted for the exclusion of Human Resources Accounting in the statement of financial position of companies listed on the Ghana Stock Exchange. The paper also ascertained the relationship between human resource Accounting and firms performance. The study used both primary and secondary data. A regression model was used to ascertain the effects of Human Resource Accounting on a firm's performance. The study used secondary data from a published annual financial statement of all the listed companies on the Ghana Stock Exchange on the period of 2015-2018. The findings revealed that, the exclusion of human resources in the statement of financial position is due to these key obstacles such as: there is no proper clear-cut and specific guidelines for measuring costs and value of human resources; the period of existence of Human Resource is uncertain; there is no universally accepted method of valuation of human resources; no active market for human resource and the financial position of the business may be misleading. Despite the difficulties for the inclusion of HR into financial statement, it is worthy to note from the findings that, human resources contributes positively to a firm’s financial growth as evidenced by the positive effect on Return on Equity (ROE). Therefore, the paper recommends that the International Accounting Standard Board (IASB) should consult prime actors and professionals in the accounting field to debate on the arguments against and considerations for human resource inclusion in the Statement of Financial Position

A Human Resource Accounting: A Way to Succeed in Knowledge-Driven Economy

2005 ◽  
Vol 30 (4) ◽  
pp. 381-392
Author(s):  
Aruna Dhade
Keyword(s):  
Human Capital ◽  
Human Resource ◽  
Intangible Assets ◽  
Intangible Asset ◽  
Accounting System ◽  
Human Resource Accounting ◽  
Tangible Assets ◽  
Measurement Tools ◽  
Survival And Growth ◽  
Resource Accounting

In today's knowledge driven economy, mere procurement and management of tangible assets is not the end for survival and growth of an organization. Historically, companies had focused primarily on measuring and managing the tangible assets. There are other assets, which are often overlooked – Intangible Assets. Organizations lead towards success because of inherent intangible assets. The problems start when managers try to measure the intangible wealth with traditional measurement tools available to them. The focus of this paper is to highlight the importance of managing and measuring intangible asset – human capital, which is overlooked in traditional accounting system.

scholarly journals A Study of Human Resource Accounting

2021 ◽  
Vol 4 (1) ◽  
pp. 10-12
Author(s):  
Arunesh Kumar Gupta
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Training And Development ◽  
Human Capital Formation ◽  
Traditional Concept ◽  
Human Resource Accounting ◽  
The People ◽  
Resource Accounting ◽  
Physical Assets ◽  
A Charge

Human Resource Accounting (HRA) is a new branch of accounting. It follows the traditional concept that all expenditure on human capital formation is taken as a charge against the revenue of the period as it does not create any physical assets modern view is that cost incurred on any assets as Human Resources need to be capitalized as it provides benefits measurable in monetary terms. Measurement of cost and value of the people to organized as is highly important cost incurred in recruitment, selection, hiring, training and development of employees the concept of HRA has been defined by the American Accounting Association has “The process of identifying and measuring data about Human Resource and communication this information to interested parties. The study of this paper shows meaning, objective, importance and different method of Human Resource Accounting.

Struktur Kepemilikan Terhadap Pengungkapan Akuntansi Sumber Daya Manusia

2020 ◽  
Vol 1 (1) ◽  
pp. 1-7
Author(s):  
Nova Maulud Widodo ◽  
Ari Kuncara Widagdo
Keyword(s):  
Human Resource ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Annual Reports ◽  
Family Ownership ◽  
Control Variables ◽  
Accounting Disclosure ◽  
Human Resource Accounting ◽  
Resource Accounting

Abstract— This study aims to analyze and test the ownership structure influence on the human resource accounting disclosure (HRAD). This study empirically examine the influence of ownership structure that is foreign ownership and family ownership on the HRAD. Control variables on this study are firm SIZE, CAR, LDR, and AGE. This study used secondary data obtained through the Indonesia Stock Exchange. HRAD is measured using an index Mamun. The sample was banking companies listed on the Indonesian Stock Exchange 2011-2014 period selected through purposive sampling method. Total annual reports used for analysis were 133 reports. Methods of data analysis in the study using multiple linear regression with SPSS software. The structure of ownership in this study by considering authenticity. In this study, foreign ownership and family ownership is measured by two measurements. The measurement foreign ownership results showed no influence on the HRAD. Family ownership using the first measurement has no influence on HRAD, while using the second measurement significant negative influence. Control variables in this study is the company SIZE and AGE and have positive influence on the HRAD. While the CAR and LDR have negative inluence on  the HRAD. Keywords—: human resource accounting disclosure; ownership structure; banking company.

Sign in / Sign up

Export Citation Format

Share Document