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Awareness of Human Resource Accounting in Ghana: Evidence from Tertiary Students

The role of human resource accounting in the business environment.

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.

Human Resources Accounting in Iran

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.


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.

Kompetensi Akuntansi Sumber Daya Manusia dan Kinerja Pegawai dengan Produktivitas sebagai Variabel Intervening

This study aims to determine the effect of human resource accounting competence on employee performance with BUM Desa productivity as an intervening variable. Data collection was done through a questionnaire. This study uses a quantitative approach with primary data sources and secondary data. The population in this study were all BUM Desa in Gianyar Regency. The sample in this research is BUM Desa in Gianyar Regency with purposive sampling method. The analysis technique used is path analysis. The test results show that human resource accounting competence has a positive effect on the productivity of BUM Desa in Gianyar Regency. The productivity of BUM Desa has a positive effect on employee performance at BUM Desa, Gianyar Regency. Human resource accounting competence has a positive effect on employee performance at BUM Desa Gianyar Regency. Human resource accounting competence has a positive effect on employee performance through productivity at BUM Desa, Gianyar Regency. Keywords: Human Resource Accounting Competence; Productivity; Employee Performance.

Practices of Human Resource Accounting Disclosure: A Comparative Study across ASEAN Countries

Human resource accounting and corporate financial performance of quoted insurance companies in nigeria.

The principal aim of our study was to examine the effect of human resource accounting (Human resource accounting disclosure Index, Training cost, Number of staff and Increment in staff salaries) on corporate financial performance (return on assets and return on equity) of insurance companies quoted on Nigeria Stock Exchange for the period 2012 to 2017. Secondary data of 12 quoted insurance companies were collected mostly from their website and the Nigeria Stock Exchange Port Harcourt office. A non-experimental causal (Ex post facto) research design was appropriately adopted to address the research objectives of the study. The lease square regression analysis, precisely the random effect model was used (with the aid of E-views 10) to empirically answer eight research questions raised in the study. The results showed that human resource accounting disclosure and training cost significantly affect Return on Asset and Return on Equity positively while Number of staff and increment in staff salaries has a statistically significant negative effect on Return on Asset. Based on these results, recommendations were given as follows among others, that: Insurance firms should do more in terms of building the culture of capacity building training, developing and motivating the personnel to put in their best for the financial growth of their organizations and enhancing their capacity to improve organizational performance and Insurance firms should increase their human resource accounting disclosure in other to increase stakeholders’ confidence in doing business with them thereby improving its performance.

A Study of Human Resource Accounting

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.

Impact of human resource accounting on organizations’ financial performance in the context of SMEs

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.

Corporate Determinants and Human Resource Accounting Disclosure of Listed Banks in Nigeria

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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Profile image of Fariborz Avazzadehfath

1974, Journal of Management Studies

il GREAT deal of our current thinking about the management of people at work is based on the notion that human beings are part of an organization's resources. We recognize that people are valuable to business enterprises, universities, hospitals and, perhaps, all organizations. We know that the value of human resources is derived from their ability to render services which have economic value. Similarly, we know that the value of human resources can be appreciated, conserved, or depleted as a result of the way people are managed. Finally, we also recognize that human resources are costly to acquire and develop, and that substantial investments are required in order to build an effectively functioning human organization.

Related Papers

Industrial Relations

Jacob Birnberg , James Craft

5 Jacob G. Birnberg and Nicholas Dopuch, “A Conceptual Approach to the Framework for Disclosure,” Journal of Accountancy, CXV (February, 1963), 59. Also, see Roger H. Hermanson, Accounting for Human Assets, Occasional Paper No. 14, Bureau of Business ...

human resource accounting research papers

Publisher UGC Approved

Chinedu Egbunike

In order to function properly organizations utilize resources, this can either be from internal or external sources. In most organisations, human resource forms one of the key internal resources available to the management (Pandurangarao, Basha & Rajasekhar, 2013). In today’s highly competitive and globalised knowledge era, human resource has been considered as the most important asset in any organization (Huui, 2012; Maindargi, 2012). No company can exist without its employees (Huui, 2012) and presently stakeholders demand the valuation, recording and fair disclosure of human resource information in financial statements (Islam, Kamruzzaman & Redwanuzzaman, 2013), which is considered relevant to a variety of decisions made by external and internal users. Approaches to human resource accounting were first developed in the United States of America in the year 1691. Research into true human resource accounting began in the year 1960s by Rensis Likert. The main objective of human resource accounting is to facilitate the effective and efficient management of human resources. Human resource accounting was originally defined as the process of identifying, measuring, and communicating information about human resources to facilitate effective management within an organization (Kirfi & Abdullahi, 2012). The treatment of investment in people as assets can be attributed to two major reasons: first, present and potential investors need such information to help assess the value of a business enterprise; and second, investments in people satisfy the criteria for treatment as an asset (Akintoye, 2012). HRA can be considered both an internal and an external discipline: internal as a management tool; external as a reporting tool (Kirfi & Abdullahi, 2012).

Journal of Human Resource …

Muhammad Azam Roomi , Dr. Naveed Iqbal Chaudhry

Purpose – The purpose of this paper is to examine empirically the impact of human capital development in organizations. It is based on some conceptual aspects of human resource accounting and considers how investments in the development of human capital can be measured in order to investigate the financial returns for organizations. Design/methodology/approach – The study is exploratory in nature as this is the first of its kind in the Pakistani manufacturing sector. The technique of convenience sampling was used to collect the data due to time and resource limitations. The sample comprises of 30 leading companies in the Pakistani textile sector. A self-administered postal questionnaire was designed for the research survey. The results focus on the benefits derived by using the capital investment appraisal techniques of human resource accounting including: return on investment, benefit to cost ratio, weighted average cost of capital, and bottom line evaluations. Findings – The results provide evidence of an association between investment in the development of human capital and the benefits, which organizations can reap from such investments. It further finds that the organizations investing in training and development programs provide high employee productivity that ultimately contributes towards high-organizational performance. Research limitations/implications – Owing to the research design, the results may exhibit a lack of generalizability to other sectors. As the results cannot be applied to other organizations, further research can be done by using the same techniques. Originality/value – This paper is a groundbreaking work in Pakistan and thereby an addition to the existing global literature on human resource accounting. This research provides new directions for the literature in this area, by encouraging a debate about the importance of investing in the development.

International Scholar Journal of Accounting and Finance(ISJAF)

Human resource is now considered to be the asset of the company, as it " s the hard work and intellect of the human resource, that a company earns profits. It is a reportable investment that is not presently accounted for under the conventional accounting practice. The monetary unit assumption of accounting does not allow reporting value of company employees in company " s financial report because value of HR is difficult to measure in monetary unit. Though companies all over the world are showing their expenses related to human resources in the financial statements, they are not being able to show the expertise of their " Human Capital " and how these resources are utilized, in the financial statements. Auditor certifies in his report that balance sheet shows true and fair position of business in spite of the fact that it is not showing the value of knowledge workers. The main purpose of preparing this paper is the accumulating different models and assumptions and those models and assumptions have been cited and illustrated here in order to proper valuation and disclosure of human resource in the financial statements.

Business and Economic Research

Evans Kwabena Asare

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

Trang Linh Lê

Changes in the accounting profession and in the way organizations are managed and operated over the past several decades have led to the identification of a new factor that makes up a substantial part of the value of an organization: human capital. The value that employees add to organizations, however, has been difficult to measure because of the many elements that comprise it and aspects of human nature and free will that are involved. Many models have been proposed to capture the value that organizations gain from employees, but none have succeeded in full. Additionally, strict financial reporting regulations would require an accurate and uniform method of accounting for human capital in order to give much relevance to the data collected. Despite its complex nature, the field of human asset accounting continues to gain momentum and is headed in the right direction. The development of a universal method of accounting for human capital would provide a much more exact valuation of organizations and have deep benefits for owners, managers, investors, accountants, and human resource employees. This paper examines the history of human asset accounting and its feasibility in current financial reporting environments. Additionally, it demonstrates the importance of human asset accounting, different approaches toward human asset accounting, and how beneficial an accurate method could prove to be in financial reporting. Finally, the paper recommends that, as a precursor to measurement, the development of general quantitative and qualitative human capital disclosures, with real company examples, be included in a company's sustainability reporting.

Riham Rizk , Krishanthi Vithana , Amir Michael

Dr. Aminu Abdullahi

Leandro Canibano


Publishing India Group

Alomgir Hossain

Proceedings …

Yvonne McNulty

Aamer Sahili

Journal Approved)

James Guthrie

Fardiantye B Cendika

Hafij Ullah

International Journal of Technology Management

Nick Bontis

Mikael Holmgren Caicedo

International Journal of Management Reviews

Ryan Septiovan

… Issues, and Prospects …

Ulf Johanson

Asian Social Science

Ching Huang

Safdar A Butt

Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration

Dibyendu Choudhury

Malik Abbas

Murale Venugopalan


Ngboawaji Daniel Nte


J E S U W U N M I Caleb Adeaga Daniel (PhD) , Obelogu, M. I.


apoorvi sood

Journal of Human Resource Costing & Accounting

Subhash Abhayawansa

Achmad Choerudin

IOSR Journals

Huaiying Wang

International Research Journal Commerce arts science

Aruna Polisetty

Ewa Stańczyk-Hugiet

The Bangladesh Accoutant

Sujata Dash

Advances in Management Accounting

Atieno Amadi

shreelatha H R

Legesse Agegnehu


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