Human Resources Accounting Disclosure Practices (HRADP)

2022 ◽  
pp. 2053-2067
Author(s):  
Amit Kumar Arora ◽  
Ankit Panchal
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Standard Method ◽  
Annual Reports ◽  
Accounting Disclosure ◽  
Adoption Rate ◽  
Legal Provision ◽  
Prior Art

The objective of this paper is to determine the benefits and challenges of valuation and disclosure of human resources based on prior art. The study found low adoption rate of HR accounting, no standard method for valuation of human resource, no legal provision for the adoption of it, and disclosure of the same in the annual reports of the organization. The study recommended adopting the HRAP as there is evidence of an increase in the profitability and increase in the efficiency of the employees.

Human Resources Accounting Disclosure Practices (HRADP)

2021 ◽  
Vol 12 (1) ◽  
pp. 97-110
Author(s):  
Amit Kumar Arora ◽  
Ankit Panchal
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Standard Method ◽  
Annual Reports ◽  
Accounting Disclosure ◽  
Adoption Rate ◽  
Legal Provision ◽  
Prior Art

The objective of this paper is to determine the benefits and challenges of valuation and disclosure of human resources based on prior art. The study found low adoption rate of HR accounting, no standard method for valuation of human resource, no legal provision for the adoption of it, and disclosure of the same in the annual reports of the organization. The study recommended adopting the HRAP as there is evidence of an increase in the profitability and increase in the efficiency of the employees.

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 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.

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.

Corporate response to human resource disclosure recommendations

2015 ◽  
Vol 11 (2) ◽  
pp. 306-323 ◽  
Author(s):  
America Alvarez
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Intellectual Capital ◽  
Social Issues ◽  
Annual Reports ◽  
Corporate Response ◽  
Broad Perspective ◽  
Content Type ◽  
A Company ◽  
Social Disclosure

Purpose – This paper aims to study corporate response to intellectual capital and social responsibility disclosure recommendations regarding employees. Such an analysis would reveal which forms of corporate interest induce a company to disclose: reflecting the firm’s value to satisfy priority shareholders’ needs of information or improving the corporate social image to meet the demands of stakeholders other than capital providers. Design/methodology/approach – The paper quantify the extent to which 105 Spanish listed companies present in their annual reports information about employees. Human resource disclosure attending the recommendations of social disclosure and information linked to value creation following the information included in the intellectual capital models are distinguished. A content analysis of 105 companies’ annual reports was conducted. Once the information was quantified, the author considers which theoretical arguments of voluntary/social disclosure motive that a company follows have different recommendations about human resource disclosure. Findings – The findings reflect the existent recommendations are not enough for companies to disclose about human resources. Spanish companies pay more attention to social issues about employee than to others human capital aspects usually integrated in the intellectual capital. Research limitations/implications – It would be interesting to extend the period of analysis to study the trend in human resource disclosure and to use an alternative measure of disclosing as the information quality. Practical implications – These findings concluded that the fundamental aim of Spanish companies is to reflect social behaviour regarding employees. Less important appears to be to inform about business capacity, through human element, for creating value. The necessity of explicit disclosure requirements to Spanish companies’ disclosure on human resources is also detected. Originality/value – Some studies have been carried out to analyse disclosure on intellectual capital or on social issues but not since a broad perspective. Furthermore, these studies have not been done in Spain. The author may confirm that the influence of some stakeholders in this country is conditioning corporate disclosure.

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.

Voluntary Human Resource Disclosure Practices of Selected Listed Indian IT Firms

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Veerma Puri ◽  
B.C. Sharma ◽  
Manoj Kumar
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Voluntary Disclosure ◽  
Annual Reports ◽  
New Employees ◽  
Resource Valuation ◽  
Competitive Edge ◽  
Knowledge Based ◽  
Insurance Reimbursement ◽  
Two Stages

During the previous two decades Indian economy has shown a tremendous improvement due to emergence of various knowledge based industries. In such industries, firms recognize people as a key resource to gain competitive edge over their peers. Many firms, especially in Information Technology (IT) sector, view their employees or human capital or human resource (HR) as their most valuable assets and invest heavily on them. Many Indian IT firms voluntarily disclose much more information about their human resources than is mandatorily required by the Indian regulations so as to reduce information asymmetry between the insiders and the outsiders regarding their human resources (Jindal & Kumar, 2012). This study measures the extent of voluntary HR disclosures done by selected listed Indian IT firms in two stages. In the first stage, a 33 items voluntary HR disclosure index was developed based on a detailed review of voluntary disclosure indices used in the existing studies of HR disclosures of firms (Jindal & Kumar, 2012, Murthy & Abeysekera, 2007, Abhayawansa & Abeysekera, 2008) and also based on best practices followed by a few Indian IT firms (Infosys, Wipro etc.). In the second stage, a detailed content analysis of annual reports of twenty firms which were part of CNX IT Index as on Jan 8, 2014 was performed using a CAQDAS software to check the variability/presence or absence of all the Voluntary HR Disclosure Index code items. The results of this study shows that Indian listed IT firms (a) provide loads of information about several aspects of Training and Development programmes for Existing/New Employees (b) provide little information on such crucial matters such as Human Resource Valuation, Compliance with Employment and Labour laws, Geographical distribution of employees, Information regarding Employee Commute, Travel, Medical insurance/reimbursement and Termination Benefits.

Evaluasi Pengembangan Sumber Daya Manusia: Sebuah Review

2017 ◽  
Vol 23 (1) ◽  
pp. 52-63
Author(s):  
Titik Nurbiyati
Keyword(s):  
Resource Management ◽  
Human Resources ◽  
Human Resource Management ◽  
Human Resource ◽  
Development Program ◽  
Productivity Improvement ◽  
Participant Satisfaction ◽  
Effective Manner ◽  
Human Labor ◽  
Use Of Knowledge

Human resource management (HRM) is a recognition of the importance of human labor as vital resources that contribute to the goals of the organization, and utilization of multiple functions and activities to ensure that they are used effectively and fairly for the benefit of individuals, organizations, and society. Now human resource management has a unique and timely opportunity to improve productivity. Eventhough, productivity improvement does not means only increase the output. In addition, the evaluation of program responsibles and meets the special needs of employees with efficient cost. It is a very effective manner that very important, as organizations are tempted to cut costs and improve quality in their company. Without evaluation, it is very difficult to demonstrate that the development is the reason for the improvement. Human Resources Development can maintain and support productivity, as well as company isolate of lack of expertise of the human resources for the current job and future. The results are used in evaluating development programs include participant satisfaction with the training and development program development, learning knowledge or skills, the use of knowledge and skills on the job, and the results such as sale, productivity, or the prevention of accidents. Evaluation can also compare costs against benefits that receive development (return on investment).

Penyuluhan Manajemen Sumber Daya Manusia untuk Pengembangan Karang Taruna Kampung Serua Poncol, Sawah Baru, Tangerang Selatan

2020 ◽  
Vol 2 (2) ◽  
pp. 123-127
Author(s):  
Jasmani Jasmani ◽  
Noryani Noryani ◽  
Yossy Wahyu Indrawan ◽  
Reni Hindriari ◽  
Lia Asmalah
Keyword(s):  
Higher Education ◽  
Resource Management ◽  
Human Resources ◽  
Human Resource Management ◽  
Human Resource ◽  
Community Service ◽  
Organizational Goals ◽  
Service Activity ◽  
The Village

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk memenuhi kewajiban dosen untuk melakukan tridharma perguruan tinggi. Untuk itu sudah menjadi kewajiban bagi dosen berbagi pengetahuan dan wawasan melalui penyuluhan pengembangan manajemen sumber daya manusia agar senantiasa berupaya mencapai tujuan organisasi dengan efektif dan efisien. Dan juga bertujuan Karang Taruna Kampung serua poncol dapat menjalankan fungsi dan perannya secara optimal sehingga mendatangkan manfaat bagi Kampung serua poncol. Pengembangan juga dimaksudkan untuk meningkatkan kualitas sumber daya manusia dalam melaksanakan tugasnya sehingga lebih positif dalam berkontribusi tenaga dan pikiran untuk memajukan Kampung serua poncol.Kata Kunci : Manajemen Sumber Daya ManusiaABSTRACTThe purpose of this community service activity is to fulfill the obligations of lecturers to do tridharma of higher education. For that reason, it has become an obligation for lecturers to share their knowledge and insights through counseling the development of human resource management so that they always strive to achieve organizational goals effectively and efficiently. And also aims at Karang Taruna Kampung Serua Poncol can carry out its functions and roles optimally so that it brings benefits to Kampung Seronc Poncol. The development is also intended to improve the quality of human resources in carrying out their duties so that it is more positive in contributing energy and thoughts to advance the village of all poncol.Keywords: Human Resource Management 

MSDM Pondok Pesantren

2019 ◽  
Vol 4 (4) ◽  
pp. 403-422
Author(s):  
Ahmad Saefulloh ◽  
Fisher Zulkarnaen ◽  
Dewi Sadiah
Keyword(s):  
Data Collection ◽  
Human Resources ◽  
Human Resource ◽  
Human Resources Management ◽  
Resources Management ◽  
Know How ◽  
Highly Educated ◽  
The Times ◽  
And Control ◽  
Descriptive Method

ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana implementasi manajemen sumber daya manusia pondok pesantren pagelaran II sumedang, dan mengetahui bagaimana hasil kinerja santri di pondok pesantren pagelaran II sumedang.Metode yang digunakan dalam penelitian ini adalah metode deskriptif, pengumpulan data dilakukan dengan menggunakan teknik observasi, studi dokumentasi dan wawancara.Hasil Penelitian ini menemukan bahwa peran manajemen sumber daya manusia dalam mengoptimalkan kinerja santri di pondok pesantren pagelaran II sumedang yang diawali dengan pengolaan dalam bentuk fungsi perencanaan dan operasional yang baru.Terutama pengrekrutan jajaran assatidz yang berdedikasi dan berpendidikan tinggi masuk ke pondok pesantren pagelaran II. Sehingga keberlangsungan pesantren akan berinovasi dan pengendalian selalu sesuai dengan perkembangan zaman. Sehingga dapat disimpulkan bahwa manajemen sumber daya manusia di pondok pesantren pagelaran II sumedang telah dijalankan dengan baik dan menunjukan keberhasilan dalam upaya menyiapkan insan kamil. ABSTRAK It aims to know how to implementation of human resources management hut pesantren by fire ii, and find out How did santri's performance result in the pesantren pagelaran 2 Sumedang. The method used in this study is a descriptive method, data collection is done using observation techniques, a documentary study and debriefing. This study found that human resource management's role in optimizing santri's performance in pondok pesantren pagelaran 2 Sumedang. That begin with processing in the form of new planning and operational functions. Particularly recruits for the dedicated, highly educated assatidz went into the pagelaran 2 Sumedang. So martial arts have continued to innovate and control always conforms to the development of The Times. So it is inadmissible that the human resources management at pesantren pagelaran 2 sumedang has been well run and show that is successful in preparing for the perfect human being.

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