scholarly journals Human Resource Accounting and Shareholders Wealth Maximization: Empirical Study of Nigeria Quoted Manufacturing Firms

2018 ◽  
Vol 2 (1) ◽  
pp. 38-47
Author(s):  
Davies, Stanley Diepiriye
Keyword(s):  
Human Capital ◽  
Human Resource ◽  
Return On Investment ◽  
Explanatory Power ◽  
Manufacturing Firms ◽  
Series Data ◽  
Wealth Maximization ◽  
Independent Variables ◽  
Human Resource Accounting ◽  
Resource Accounting

This study empirically investigated the relationship between human resource accounting and shareholders wealth maximization of selected quoted manufacturing firms in Nigeria from 2000-2016.  Time series data was generated from the Annual Reports of the quoted firms. Twenty manufacturing firms were selected from the population of quoted manufacturing firms.  Two multiple regression models were specified and estimated with the aid of Software package for social services (SPSS). Return on investment was modeled as the function of capital and revenue expenditure components of human resource accounting. The generated collinearity diagnostics result shows that the Eigen values that correspond to the highest condition index and variable constant are consistent with the rule of thumb. The Durbin Watson test shows absence of auto-correlation. From the expenditure component, we found correlation coefficient of 71.3%, R2 and the Adjusted R2 shows that 50.8% and 36.0%. The explanatory power of the predictor variables shows that all the independent variables have positive but insignificant relationship with return on investment of the manufacturing firms except cost of human resource acquisition. The revenue expenditure proved   R2 and the adjusted R2 of 61.0% and 49.3% explained variation on return on investment. The coefficient of the independent variables proved that salaries, wages and bonus have positive relationship with return on investment of the selected manufacturing firms while commission and allowances have positive effect on return on investment. It concludes that human resource accounting has significant relationship with shareholders wealth maximization of the selected manufacturing firms. We recommend that all human capital expenditure should properly be accounted for and the need to investment on human capital of the firms.

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 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.

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: AN HISTORICAL PERSPECTIVE

1976 ◽  
Vol 3 (4) ◽  
pp. 43-49
Author(s):  
J. David Spiceland ◽  
Hilary C. Zaunbrecher
Keyword(s):  
Human Resource ◽  
Historical Perspective ◽  
Human Resource Accounting ◽  
Resource Accounting

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
Sign in / Sign up

Export Citation Format

Share Document