scholarly journals Measuring Intellectual Capital Efficiency Based on the Use of Human Resource Accounting

2016 ◽  
Author(s):  
Mohammad Ahmadi ◽  
Hosseinali Lashkari ◽  
Rashid Arghan
Keyword(s):  
Human Resource ◽  
Intellectual Capital ◽  
Human Resource Accounting ◽  
Capital Efficiency ◽  
Resource Accounting

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

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.

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