The Role of Human Resource Accounting in the Business Environment

2022 ◽  
pp. 619-635
Author(s):  
Ahmet Özcan
Keyword(s):  
Human Capital ◽  
Content Analysis ◽  
Human Resources ◽  
Financial Market ◽  
Financial Statements ◽  
Business Environment ◽  
Market Participants ◽  
Human Resource Accounting ◽  
Resource Accounting

In this chapter, human resources accounting is comprehensively analyzed. Human capital has been often neglected or inaccurately reported in the financial statements due to its nature. In the new economy, financial market participants such as investors, creditors, and shareholders would like to get information about the firm's investment in human capital. Over the last decades, some accounting methods have been developed for human capital. In this chapter, the methods used in the accounting treatment of human capital are analyzed, and a total of 288 operating reports of banks listed on Borsa Istanbul for the period between 2010 and 2017 are examined through content analysis. The results of content analysis indicate that there is a growing trend in human capital disclosure by banks listed on Borsa Istanbul between the period of 2010 and 2017, implying that banks listed on Borsa Istanbul have become more aware of the importance of human capital.

The Role of Human Resource Accounting in the Business Environment

2018 ◽  
pp. 99-120
Author(s):  
Ahmet Özcan
Keyword(s):  
Human Capital ◽  
Content Analysis ◽  
Human Resources ◽  
Financial Market ◽  
Financial Statements ◽  
Business Environment ◽  
Market Participants ◽  
Human Resource Accounting ◽  
Resource Accounting

In this chapter, human resources accounting is comprehensively analyzed. Human capital has been often neglected or inaccurately reported in the financial statements due to its nature. In the new economy, financial market participants such as investors, creditors, and shareholders would like to get information about the firm's investment in human capital. Over the last decades, some accounting methods have been developed for human capital. In this chapter, the methods used in the accounting treatment of human capital are analyzed, and a total of 288 operating reports of banks listed on Borsa Istanbul for the period between 2010 and 2017 are examined through content analysis. The results of content analysis indicate that there is a growing trend in human capital disclosure by banks listed on Borsa Istanbul between the period of 2010 and 2017, implying that banks listed on Borsa Istanbul have become more aware of the importance of human capital.

MANAJEMEN GURU MODEL GUARDIAN ANGEL MENURUT MUNIF CHATIB

1970 ◽  
Vol 2 (2) ◽  
pp. 85-108
Author(s):  
Ni’matul Khasanah
Keyword(s):  
Content Analysis ◽  
Human Resources ◽  
Lesson Plan ◽  
Qualitative Approach ◽  
Optimal Management ◽  
Guardian Angel ◽  
Humanistic Approach ◽  
Data Content ◽  
Teacher Reports

The background of this research is the fact that the management of improving teacher‟s professionalism is still not effective. The role of teacher as planner, implementer, and developer of curriculum is also not optimal. Management of teachers is needed because teachers have a significant role in the success of learning process. This research was aimed at knowing Guardian Angel‟s concept of teacher management suggested by Munif Chatib and how it develops according to him. The implementation of Guardian Angel model of teacher management was presented through a testimony and direct interviews with Guardian Angel‟s trainees. This research used qualitative approach by studying Munif Chatib‟s books and direct interviews. Data were analyzed with content analysis, which included: (1) literary study of Munif Chatib‟s books, (2) description of Guardian Angel model of teacher management by Munif Chatib. This research found that (1) the concept of Guardian Angel teacher management uses humanistic approach, especially in regard to schedules of consultation, teaching strategies, and assessment through four kinds of teacher reports, including reports of morals, creativity, lesson plan, and student‟s learning results; (2) the basis used is the cornerstone of the scientific human resources and philosophical foundation that teachers carry out the work of teaching, which includes planning, teaching, evaluating, and learning. The first three points are teacher‟s obligations, while the last is their right. Penelitian ini dilatarbelakangi adanya keprihatinan manajemenpeningkatan profesionalitas guru yang belum berjalan efektif. Peranan guru sebagai perencana, pelaksana dan pengembang kurikulum yang belum optimal. Manajemen guru diperlukan mengingat bahwa peran guru amat signifikan bagi setiap keberhasilan proses pembelajaran.Penelitian ini mengungkap tentang manajemen guru Guardian Angel menurut Munif Chatib. Penelitian ini bertujuan untuk mengetahui konsep manajemen guru model Guardian Angel menurut Munif Chatib, dan berkembangannya Guardian Angel dalam pemikiran Munif Chatib. Implementasi manajemen guru model Guardian Angel dihadirkan melalui testimoni dan wawancara langsung dengan peserta pelatihan Guardian Angel. Penelitian ini menggunakan pendekatan kualitatif, dengan melakukan kajian terhadap buku - buku karya Munif Chatib dan wawancara langsung. Teknik anaisis data content analysis. Analisis meliputi: (1) kajian pustaka buku-buku karya Munif Chatib, (2) mendeskripsikan manajemen guru model Guardian Angel dalam pemikiran Munif Chatib.Hasil penelitian menunjukkan bahwa: (1) konsep model manajemen guru Guardian Angel menggunakan pola pendekatan manajemen humanis, terutama dalam jadwal konsultasi, strategi mengajar dan penilaian melalui empat rapor guru, yaitu rapor akhlak, rapor kreativitas, rapor lesson plan dan rapor hasil belajar siswa (2) landasan yang digunakan adalah landasan keilmuan sumber daya manusia dan landasan filosofi bahwa profesi guru mengemban pekerjaan manajemen, yaitu perencanaan , mengajar dan mengevaluasi dan belajar. Tiga hal pertama difahami sebagai kewajiban, sedangkan belajar dimaknai sebagai hak bagi seorang guru (3) Guardian Angel sebagai manajemen quality control yang meliputi: lesson plan, konsultasi, observasi dan umpan balik.

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 THE ROLE OF HUMAN CAPITAL IN THE MANAGEMENT OF INNOVATIVE DEVELOPMENT OF AN ENTERPRISE

2021 ◽  
Vol 8 ◽  
pp. 199-203
Author(s):  
Tamara A. Samoyluk ◽  
Anastasia S. Popova ◽  
Aelita V. Shaburova
Keyword(s):  
Human Capital ◽  
Human Resources ◽  
Market Economy ◽  
High Tech ◽  
Innovative Development ◽  
Highly Qualified ◽  
High Quality ◽  
Main Factor

In a market economy, the competitiveness of an enterprise is ensured by the introduction of innovations. In order to remain innovative, enterprises need high-quality human resources. Investments in human resources, as the main factor of innovative growth, determine the ability of employees to transform their existing knowledge, skills and abilities into high-tech products, highly qualified services.

Litigation against clients and audit report lag: an examination of the role of state ownership and regional legal development in China

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hui Liu ◽  
Charles Cullinan ◽  
Junrui Zhang
Keyword(s):  
Financial Statements ◽  
Potential Effect ◽  
Business Environment ◽  
State Ownership ◽  
Audit Report ◽  
Government Ownership ◽  
Content Type ◽  
Legal Development ◽  
Chinese Business

Purpose Companies may be defendants in lawsuits that are unresolved at year-end. This paper aims to consider whether the financial statements of companies facing litigation claims (pending litigation) are more time-consuming to audit due to the complexity and subjectivity of contingent liabilities associated with pending litigation. The authors consider whether auditors tailor their approach to pending litigation based on two distinct factors in the Chinese business environment: the client’s government ownership status and the legal development of the region in which the company is based. Design/methodology/approach Data on litigation against companies and their audit report lags were obtained for 18,029 firm-year observations of Chinese companies from 2008 to 2017. The sample was subsequently divided based on whether the company was a state-owned enterprise (SOE) and based on whether the company was based in a region of China with a more-developed and more market-oriented legal system. Findings The overall results indicate that audits of companies with pending litigation take 2.9 days longer than those of companies without pending litigation. For companies with multiple pending claims, each additional claim is associated with 1.9 more days of audit report lag. These effects are weaker for SOEs and for companies in regions of China with less developed legal systems. The results are consistent with the idea that auditors tailor their response to pending litigation based on the risk profile of the client, including consideration of SOE status and regional legal development. Originality/value This paper is the first to consider the potential effect of pending litigation (including claims not disclosed or recognized in financial statements) on audit report lags and how environmental business factors can influence this relationship.

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 Is Human Capital Ready for Change? A Strategic Approach Adapting Porter’s Five Forces to Human Resources

2020 ◽  
Vol 12 (6) ◽  
pp. 2300 ◽  
Author(s):  
Livia Anastasiu ◽  
Ovidiu Gavriş ◽  
Dorin Maier
Keyword(s):  
Human Capital ◽  
Human Resources ◽  
Manufacturing Sector ◽  
Core Competencies ◽  
Market Competition ◽  
Human Resources Management ◽  
Industrial Sector ◽  
Business Environment ◽  
World Population ◽  
The World

This article argues for adapting Porter’s Five Forces Model to strategic human resources management. The world business environment is facing real challenges: Shortage of talents, ageing of the world population, and disappearance of repetitive jobs. For a sustainable approach, the quality and stability of human capital should be analyzed strategically, based on the influence of five forces which act in the market: Competition in the industrial sector between specialists with core competencies (rivalry), demands of the hiring companies in terms of the number of employees and updated skills (organizations as buyers), recruitment companies and schools (suppliers), effects of globalization on people’s migration (new entrants), and modern technologies and innovation (substitutes). The stronger the forces are, the harder it will be for the organization to select or retain valuable employees who will add value to products/services. Actual and future employees should analyze the intensity of these forces when they plan to prepare for jobs or change their career. This analysis was focused mainly on the manufacturing sector, where jobs based on repetitive or dangerous tasks may disappear in time.

scholarly journals The Role Of Human Capital In The Competitive Platform Of South African Industries

2006 ◽  
Vol 4 (3) ◽  
Author(s):  
E. P. J. Kleynhans
Keyword(s):  
Human Capital ◽  
Human Resources ◽  
South African ◽  
Modern Technology ◽  
Level Of Education ◽  
Technology And Innovation ◽  
Training Facility ◽  
Investment Opportunities ◽  
Productivity And Competitiveness

The objective of this study was to investigate the role of human capital in the competitive platform of South African industries and to determine the ability of their human capital to address the challenges of modern technology and globalisation. Attention is given to the competitive strengths and investment opportunities, including the quality and availability of human resources, labour cost, level of education and skills, vocational and industry related training facility, work ethics, productivity, workplace regulations, as well as efficiency of the civil service; including productivity and competitiveness indexes. The study found that the level of human capital in South African industries is much higher than the general perception and not the worst element of South Africa’s competitive platform. The findings also indicated challenges, like absentees due to AIDS and other factors, a shortage of artisans and proficiency towards modern technology and innovation, which limits competitiveness.

Digitalization of Business Processes of Industries As a Factor in Increasing the Return of Human Capital

2019 ◽  
Vol 7 (1) ◽  
pp. 53-57
Author(s):  
Елена Ширинкина ◽  
Elena Shirinkina
Keyword(s):  
Human Capital ◽  
Human Resources ◽  
Special Form ◽  
Business Processes ◽  
Intangible Assets ◽  
Digital Economy ◽  
Key Points ◽  
Practical Research ◽  
Qualitative Changes

The article analyzes the indicators of the development of the digital economy, identifies qualitative changes in the management of enterprises in the digitalization paradigm. The relevance of this study is due to the fact that these processes have been the focus of theoretical and practical research for several decades. This study allows to review the role of human resources in the activities of the enterprise. The author notes that in the paradigm of digitalization of business processes of industries, the idea of the existence of intangible assets, as a special form of the manifestation of human capital, comes to the fore. The key points and conclusions can be used by enterprises to form a strategy for managing human capital in the direction of increasing the level of digitalization.

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