scholarly journals Impact of Human Resource Accounting Practices on Decision Making in the Organization – Evidence from a Private Company in Kurdistan Region of Iraq

2019 ◽  
Vol 8 (9S3) ◽  
pp. 1251-1254
Keyword(s):  
Decision Making ◽  
Sample Size ◽  
Human Resource ◽  
Significant Relationship ◽  
Null Hypothesis ◽  
Alternative Hypothesis ◽  
Private Company ◽  
Human Resource Accounting ◽  
Resource Accounting ◽  
The Impact

The current study aimed at understanding the impact of Human Resource Accounting practices on decision making in an organization. The research was conducted on a private company in Kurdistan. Researchers constructed a model where predictor variable is Human Resource Accounting Practices and Predicted variable is Decision making. The Research has null hypothesis and alternative hypothesis where the null hypothesis was“There is no significant relationship between Human Resource Accounting Practices and Decision Making”. The alternative hypothesis was “There is significant relationship between Human Resource Accounting Practices and Decision Making”. The sample size for the current research was 107 where researcher distributed 120 questionnaires where 13 questionnaires were not filled properly. Researchers used quantitative method to analyze the results of the current research. The questionnaire consists of 20 questions which were organized randomly to avoid bias based responses from the respondents. Researchers concluded that HRA hasa strong positive effect on decision making where alternative hypothesis was accepted and null hypothesis got rejected. The sample size was low as the researcher conducted pilot study on this area and may get different results by increasing the sample size and demographics. The present research helps the organization to understand the importance of Human Resource Accounting and the effect of HRA on decision making

scholarly journals Influence of Human Resource Accounting Practices on Managerial Decision-Making

2020 ◽  
Vol 8 (5) ◽  
pp. 8-18
Author(s):  
James O. Abiola ◽  
Rilwan Ayinde Adisa
Keyword(s):  
Decision Making ◽  
Human Resource ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Services ◽  
Analysis Model ◽  
Managerial Decision ◽  
Managerial Decision Making ◽  
Human Resource Accounting ◽  
Resource Accounting

The study examined the influence of Human Resource Accounting (HRA) practices on managerial decision-making. Data for the study were gathered via a structured questionnaire on a 5-Points Likert Scale administered on personnel of Accounting, and Audit/Internal Control departments which were considered to be the relevant departments for this study in 16 quoted firms in the Nigerian financial services sector. The questionnaires distributed were returned and analyzed using a simple regression analysis model. The study found that HRA has a significant impact on managerial decision-making of organizations. It was therefore recommended that organizations should be more proactive in the use of HRA to enhance decision-making. Necessary and relevant standards should also be provided on the need for recognizing human resource cost in organizations’ statement of financial position in order to enhance adequate decision-making in business organizations premised on fair financial reporting.

scholarly journals Impact of human resource accounting on organizations’ financial performance in the context of SMEs

Accounting ◽  
2021 ◽  
pp. 621-628
Author(s):  
Sania Khan
Keyword(s):  
Human Capital ◽  
Human Resource ◽  
Decision Makers ◽  
Managerial Decision ◽  
Return On Assets ◽  
Return On Equity ◽  
Human Resource Accounting ◽  
Capital Efficiency ◽  
Resource Accounting ◽  
The Impact

This study aims to investigate the impact of human resource accounting (HRA) on the overall performance of the organization. By presenting the details of HRA the study identifies various dimensions of organizations’ financial aspects viz., human capital efficiency, organization profitability, return on asset, and return on equity. To understand the impact of various measurements, the study collected required data from 268 responses of human resource and finance departments of SME firms and analyzed the data using linear regression and the result of ANOVA and coefficient values illustrated there is a positive significant effect of HRA on human capital efficiency, organization profitability and return on equity. This is evident that the SME firms in Saudi Arabia are aware of the benefits on HRA of the organization and the only concern is it needs rapid implementation initiatives from the management which is possible with wide awareness across the nation. However, there is no significant effect of HRA on return on assets. This study contributes to the SME firms, human resource departments, and managerial decision-makers to understand the HRA concept and its usefulness to a make positive difference in their financial statements.

scholarly journals Impact of Attitude Towards Human Resource Accounting on Performance of Undergraduate Students’ Education – Evidence From Private University Students in Kurdistan Region – Iraq

2019 ◽  
Vol 8 (9S3) ◽  
pp. 1255-1259
Keyword(s):  
Human Resource ◽  
Undergraduate Students ◽  
Predictor Variable ◽  
Private University ◽  
Kurdistan Region ◽  
Student Community ◽  
Human Resource Accounting ◽  
Resource Accounting ◽  
High Level ◽  
The Impact

The current research was undertaken to find the impact of attitude towards Human Resource Accounting on performance of undergraduate student’s education. The research was carried out as a pilot study on accounting department’s students who are pursuing their 3rd year and final year of their under graduation in a private university which is located in Kurdistan Region – Iraq. The total number of students in accounting department was 125 where 59 students responded to the questionnaire distributed. Researchers used Delphi technique where respondents are given chance to choose their responses in the first round randomly. All results of each item of the survey were shown to the respondents in the second round and requested to re-confirm their responses and provided freedom to change their responses. Researchers found few differences from first round to the second round of survey with the same respondents. Researchers constructed a basic model to understand the impact of predicted variable and predictor variables. The predictor variable for current research is attitude towards Human Resource Accounting and Predicted variable is performance of undergraduate students’ education. The null hypothesis got rejected in the study. The research gap was identified by the researchers as literature was completely focused on reporting, measuring and evaluating the human values but overlooked the attitude part related to human resource accounting. Current research helps the educational institutions to understand the value of human resource accounting and implication of it to achieve high level of productivity among student community

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

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