scholarly journals Diagnosis of the Reality of Human Resources Accounting in Some Faculties of Mosul University

2017 ◽  
Vol 1 (4) ◽  
pp. 109-152
Author(s):  
Maysoun Abdullah Ahmed Al - Shalma
Keyword(s):  
Human Resources ◽  
Descriptive Analysis ◽  
Accounting Disclosure ◽  
Financial Decisions ◽  
Human Resource Accounting ◽  
Long Time ◽  
Financial Decision ◽  
Resource Accounting ◽  
The University ◽  
The Impact

The current study aims at diagnosing the reality of human resource accounting for some faculties of the University of Mosul by indicating the importance of measuring human resources, in addition to what was previously thought to be expenditure on human resources expenditure instead of being considered investment expenditure and its benefits extend for a long time. And the processing of investment data in human resources, the existing accounting treatment is incomplete and improper and therefore, the decisions taken in the current reality is no doubt some of them at least not sound, and in light of the above, the problem of research: The extent to which accounting for human resources in the field is recognized The extent of interest in accounting for human resources in the field in question. The impact of HR accounting on financial decision making in the field. In light of the answer to the questions raised in the problem raised the researcher relied on questionnaire prepared for this purpose and through the descriptive analysis of the data and to reach a number of conclusions, was reached a set of recommendations, perhaps the most prominent: Providing and preparing appropriate and sound scientific means that contribute to the statement of the importance of accounting disclosure for the management of human resources in the field in question. The management of the field sought to disseminate the culture of accounting disclosure for the management of human resources in the field in question. The need for the management of the field concerned to train and qualify the personnel working to clarify the impact of accounting on human resources to make financial decisions in the field in question.  

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

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.

Human Resource Accounting Disclosure Practices in Indian Companies

2014 ◽  
Vol 18 (3) ◽  
pp. 217-235 ◽  
Author(s):  
Surinder Kaur ◽  
A. Venkat Raman ◽  
Monica Singhania
Keyword(s):  
Human Resource ◽  
Accounting Disclosure ◽  
Human Resource Accounting ◽  
Resource Accounting

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

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.

scholarly journals Evaluasi Keberhasilan Penerapan Media Audio Gelaria (Gerak Lagu Anak Ceria) dalam Meningkatkan Fisik Motorik Pada Anak di TK Laboratori Pedagogia Yogyakarta

2020 ◽  
pp. 117-130
Author(s):  
Innayah innayah Innayah
Keyword(s):  
Human Resources ◽  
Learning Process ◽  
Evaluation Model ◽  
Descriptive Analysis ◽  
Common Condition ◽  
Qualitative Descriptive ◽  
The Impact ◽  
Objective Study ◽  
Audio Media

Media audio Gelaria (Gerak Lagu Anak Ceria) telah diterapkan di dalam pembelajaran pada TK Laboratori Pedagogia Yogyakarta. Namun, masalahnya adalah bahwa sampai sejauh ini, belum pernah dilakukan evaluasi keterlaksanaan pemanfaatannya sehingga tidak dapat diketahui tingkat keberhasilannya. Studi ini merupakan studi kasus di TK Laboratori Pedagogia Yogyakarta. Tujuan evaluasi yang dibahas di dalam tulisan ini adalah untuk mengetahui bagaimana tingkat keberhasilan penerapan media audio Gelaria dalam meningkatkan fisik motorik anak-anak TK Laboratori Pedagogi Yogyakarta. Metode yang digunakan adalah evaluasi program model Kirkpatrick dengan analisis deskriptif kualitatif. Hasil evaluasi mengungkapkan bahwa: 1) reaksi peserta didik  menunjukkan keterlaksanaan pembelajaran melalui pemanfaatan media audio Gelaria berada pada kriteria sangat berhasil (83%); 2) proses belajar peserta didik melalui pemanfaatan media audio Gelaria menunjukkan keterlaksanaan pembelajaran pada kriteria sangat berhasil (76%); 3) perilaku peserta didik menunjukkan keterlaksanaan pembelajaran dengan media audio Gelaria pada kriteria berhasil (50%); 4) dampak pemanfaatan media audio Gelaria pada peserta didik menunjukkan keterlaksanaan belajar mereka pada kriteria berhasil (70%), yang dapat diketahui melalui berbagai kejuaraan lomba yang diikuti berkaitan dengan kegiatan fisik motorik; dan 5) penerapan pemanfaatan media audio Gelaria, baik dari sisi SDM pendidik, sarana prasarana, maupun dana yang tersedia secara umum tidak mengalami kendala. Sebagai simpulan, dapat dikemukakan bahwa media audio Gelaria dapat dimanfaatkan di Taman Kanak-Kanak lainnya yang kondisinya tidak jauh berbeda (sekolah imbas). Namun, disarankan agar lembaga pengembang media audio Gelaria memberikan bimbingan teknis penerapan pemanfaatan media audio Gelaria kepada para pendidik dan sekaligus juga mengkaji ulang sintak penerapan pemanfaatan media audio Gelaria. The audio media of Gelaria (Gerak Lagu Anak Ceria or Cheerful Children's Song and Movement) has been implemented in the learning process at the Pedagogia Laboratory Kindergarten, Yogyakarta. However, until now, there has never been any evaluation on its implementation, so that the success degree cannot be identified. This is a case study in Pedagogia Laboratory Kindergarten, Yogyakarta. The objective study is to determine the success degree of the Gelaria audio media implementation in improving the students’ motoric physic at Laboratori Pedagogia Kindergarten, Yogyakarta. The method applied is the Kirkpatrick program evaluation model with qualitative descriptive analysis. The result shows that: 1) The students’ reaction indicates that learning feasibility by using Gelaria audio media is the category of highly successful (83%); 2) The students’ learning process by using Gelaria audio media indicates that the learning feasibility is also in the category of highly successful (76%); 3) Students’ behavior indicates that the learning feasibility by using Gelaria audio media is in the category of successful (50%); 4) The impact of Gelaria audio media implementation on the students indicates that the learning feasibility is in the category of successful (70%), which can be identified from various motoric-physical championships they have attended; and 5) In terms of Human Resources, infrastructures, as well as finance, the implementation of Gelaria audio media has no constraints. It can be summarized that Gelaria audio media can be implemented other Kindergardens that have relatively-common condition (induced schools). However, it is recommended that the institution developing Gelaria audio media should provide technical assistances to teachers on how to implement it, and also continuously review its implmentation syntax.

scholarly journals Investigate the Role of Educational Leadership in Human Resources Development of Jordanian University

2017 ◽  
Vol 13 (5) ◽  
pp. 76
Author(s):  
Qasem Ali Qasem Saeed ◽  
Jafer Ahmad Odeh Al Slahen
Keyword(s):  
Educational Leadership ◽  
Human Resources ◽  
Human Resources Development ◽  
Descriptive Research ◽  
Positive Attitudes ◽  
Study Results ◽  
The University ◽  
The Impact ◽  
Resources Development

The study aim to examine the impact of educational leadership on human resources development of Jordanian university. The study is an analysis descriptive research and the methods will be use survey in order to collect information needed for get the results. The population of the study includes all Jordanian universities. The sample of the study will includes (200) professors working in governmental universities located in Amman city. The study results indicated that there are positive attitudes towards educational leadership, the study also indicated that there are positive attitudes towards variables: communication, learning, influence, confidence, and knowledge. The study results accept main hypotheses that states: There is a statistically significant impact of educational leadership on human resources development of Jordanian university. The study results also accept the first three sub hypothesis which related to the impact of (communication, learning, and influence) on human resources development of Jordanian university, but the study results reject the sub hypothesis which related to the impact of (confidence, and knowledge). The study recommended to identify best practices in leadership styles, for positive change at the university, and how to increase the absorption of the change points when their employees, and to support and provide all the resources that help educational leadership in order to achieve: communication, learning, influence, confidence, and knowledge.

Impact of information and communication technologies (ICT) on student’s learning: a case from university of the Punjab, Pakistan

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Toqeer Ahmad ◽  
Arslan Sheikh
Keyword(s):  
Information And Communication Technologies ◽  
Pearson Correlation ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Communication Technologies ◽  
Content Type ◽  
Information And Communication ◽  
Types Of Information ◽  
The University ◽  
The Impact

Purpose This study aims to investigate the impact of information and communication technologies (ICT) on student’s learning primarily concentrating on the following factors: including availability, accessibility and user-ability of using ICT resources. This investigation will highlight the role of ICT in the pedagogical activities of students, especially in their learning. Design/methodology/approach A questionnaire was designed to comprehend the questions related to the objectives and a sample of 275 students through convenience sampling technique was selected that was enrolled in various degree programs of the University of the Punjab, Pakistan. Primarily the descriptive analysis was made and data were presented in tabulated form. However, for inferential analysis, the Pearson correlation test was applied to determine the relationship among the dependent and independent variables including (availability, accessibility user-ability and student’s learning) and to test the hypotheses of the study. Findings The findings disclose that students at the University of the Punjab have access to various kinds of ICT applications and resources. Moreover, they have an adequate number of ICT equipment available for their use and they are familiar with various kinds of ICT applications and resources which they use in various educational tasks during their studies. A strong positive linear correlation exists between availability, accessibility and user-ability of using ICT resources and the student’s educational learning. This confirms that ICT plays a significant role in the student’s educational accomplishments. It helps students in searching, retrieving and consulting various types of information sources. It also helps them in completing their educational tasks in a quick manner. Students at all levels also see it as a matter of great importance to acquire ICT-related skills as this can help them to be more productive in their educational accomplishments. Originality/value This study concludes that availability, accessibility, adequacy and user ability to use the ICT resources positively impact students learning. Therefore, it is highly recommended for students to learn ICT-related skills and to make the best use of the different communication technologies in their pedagogical activities. Moreover, if academic institutions in Pakistan give more emphasis on developing ICT-based infrastructure and ICT skilled manpower then this can also bring fruitful results in the learning process of student’s educational endeavors.

Sign in / Sign up

Export Citation Format

Share Document