scholarly journals A Study of Human Resource Accounting

2021 ◽  
Vol 4 (1) ◽  
pp. 10-12
Author(s):  
Arunesh Kumar Gupta
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Training And Development ◽  
Human Capital Formation ◽  
Traditional Concept ◽  
Human Resource Accounting ◽  
The People ◽  
Resource Accounting ◽  
Physical Assets ◽  
A Charge

Human Resource Accounting (HRA) is a new branch of accounting. It follows the traditional concept that all expenditure on human capital formation is taken as a charge against the revenue of the period as it does not create any physical assets modern view is that cost incurred on any assets as Human Resources need to be capitalized as it provides benefits measurable in monetary terms. Measurement of cost and value of the people to organized as is highly important cost incurred in recruitment, selection, hiring, training and development of employees the concept of HRA has been defined by the American Accounting Association has “The process of identifying and measuring data about Human Resource and communication this information to interested parties. The study of this paper shows meaning, objective, importance and different method of Human 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

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 THE EFFECT OF HUMAN RESOURCE ACCOUNTING (HRA) ON PROFITABILITY: A STUDY OF SELECTED FIRMS QUOTED ON THE NIGERIAN STOCK EXCHANGE

2021 ◽  
pp. 61-68
Author(s):  
Godwin, Adaobi Ozioma ◽  
Udeh, Francis N. P. (PhD)
Keyword(s):  
Human Resource ◽  
Stock Exchange ◽  
Training And Development ◽  
Financial Service ◽  
Service Firms ◽  
Significant Positive Effect ◽  
Human Resource Accounting ◽  
Resource Accounting ◽  
Financial Service Firms ◽  
Positive Effect

This study evaluated the effect of Human Resource Accounting on profitability: A study of selected firm’s quoted on the Nigerian stock exchange. The study adopted ex-post facto research design. The population of the study was 116 firms categorized as non-financial services sector. Purposive sampling technique was used and 76 firms were considered which had secondary data information that covered a period of 10years from 2010-2020. The regression analysis/hypothesis testing was done with the aid of linear structural relations LISREL 8.80 student edition. Data were sourced from annual reports and accounts and Nigerian stock exchange fact book 2020. Findings using profitability measure showed that Staff Training and Development cost has a significant positive effect on EBTIDA but no significant positive effect on ROCE of quoted non–financial service firms. . Increment in number of staff has no significant positive effect on EBTIDA but has a positive significant effect on ROCE of quoted non–financial service firms. The study concluded that Human Resource Accounting affects corporate performance of non-financial service firms quoted on the Nigerian Stock Exchange. It is therefore recommended among others, that staff training and development has to be a regular program both on-the-job and off-the job tailored towards filling the identified skills and attitude gaps in the company. Also Increment in the number of staff should be encouraged as this will attract more positive effect on ROCE.

Application of Human Resource Accounting in Heavy Industries

2015 ◽  
Vol 1 (2) ◽  
Author(s):  
Shalini Sharma ◽  
R. K. Shukla
Keyword(s):  
Public Sector ◽  
Human Resources ◽  
Human Resource ◽  
Resource Investment ◽  
Human Resource Accounting ◽  
Important Input ◽  
Resource Accounting

Since the beginning of globalization of business and services, Human elements are becoming more important input for the success of any corporate enterprise. It helps the management to frame policies for human resources. Human Resource Accounting is a process of identifying and measuring data about human resources. Measurement of the investment in human resources will help to evaluate the charges in human resource investment over a period of time. This paper aims at analyzing the application of Human Resource Accounting in heavy industries covering the period from 2001-2010 with the case study of The Hindustan Copper Limited, a public sector undertaking. The case study helps to analyze that the value of production per employee is increasing or decreasing.

scholarly journals PENGARUH BIAYA SUMBER DAYA MANUSIA DAN PENGUKURAN NILAI SUMBER DAYA MANUSIA TERHADAP PELAPORAN AKUNTANSI SUMBER DAYA MANUSIA PADA PT BANK ACEH SYARIAH KANTOR PUSAT

2020 ◽  
Vol 8 (2) ◽  
pp. 97
Author(s):  
Sri Mulyati ◽  
Hayatun Nafiza
Keyword(s):  
Data Analysis ◽  
Human Resources ◽  
Human Resource ◽  
Primary Data ◽  
Analysis Method ◽  
Head Office ◽  
Human Resource Accounting ◽  
Resource Accounting ◽  
Permanent Employees ◽  
The Cost

This study aims to determine and analyze the effect of human resource costs and measurement of the value of human resources on the reporting of human resource accounting at PT Bank Aceh Syariah Head Office. This study uses primary data obtained by distributing questionnaires to all respondents. The samples in this study are selected using Purposive sampling. The sample in this study is 60 permanent employees at PT Bank Aceh Syariah. The data analysis method used is multiple linear regression with the help of SPSS 16.0. The results show that the cost of human resources affects the reporting of human resource accounting at PT Bank Aceh Syariah Head Office, and the measurement of the value of human resources affects the reporting of human resource accounting at PT Bank Aceh Syariah. Simultaneously, the cost of human resources and the measurement of the value of human resources affect the reporting of human resource accounting at PT Bank Aceh Syariah Head Office. 

scholarly journals Human Resources Accounting in Iran

2021 ◽  
Vol 04 (11) ◽  
Author(s):  
Zahra Farhangnia ◽  
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Social Institutions ◽  
Measurement Models ◽  
Human Resource Accounting ◽  
History Of ◽  
Resource Measurement ◽  
Accounting Model ◽  
Resource Accounting

Today, in many countries, human resources as a capital resource have been considered by managers of all economic units and social institutions in this research. After a brief look at the history of the development and development of human resource accounting, items such as human resource accounting and ethics, the concept and purpose of human resource accounting, human resources assets or expenses, costing or value of human resources, application of human resource accounting, assessment Non monetary human resources, human resource accounting model, human resource measurement models, human resource reporting methods and problems of human assets accounting should be discussed.

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.

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