human resource accounting research papers

Rejuvenating human resource accounting research: a review using bibliometric analysis

• Published: 05 July 2023

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• Lakshmi Bhooshetty   ORCID: orcid.org/0000-0001-7152-1055 1  

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The current study attempts to map the intellectual structure of Human Resource Accounting to understand the research gaps and future trajectories. The study employs systematic literature review technique to extract relevant literature, bibliometric analysis to map the intellectual structure of research in human resource accounting, to identify underlying research themes and content analysis to identify avenues for future research. Based on 2438 publications, author keyword co-occurrences extracted four themes namely, Human Resource Management, Intellectual Capital, Human Capital, and Voluntary Disclosure. The study also summarizes significant findings of papers under each cluster through content analysis identifying areas for future research. The study provides a bird’s eye view of the intellectual structure of academic research efforts in the field of human resource accounting. The study is one of the first attempt to comprehensively review the academic literature from Scopus database employing systematic literature review, bibliometric methods, and content analysis in the field of human resource accounting.

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Bhooshetty, L. Rejuvenating human resource accounting research: a review using bibliometric analysis. Manag Rev Q (2023). https://doi.org/10.1007/s11301-023-00357-1

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Management Decision

ISSN : 0025-1747

Article publication date: 1 December 2002

The purpose of this paper is to provide an overview and history of human resource accounting (HRA) with the objective of promoting both continued academic research and organizational applications. The history of HRA illustrates how academic research can generate improvement in management systems. The paper defines HRA and suggests implications of measuring human capital for financial reporting and managerial uses. Recent Swedish‐based HRA applications with respect to measuring human assets and intellectual capital, including the Skandia Navigator, illustrate how intellectual history and developments in business schools can influence business history.

• Human resource accounting
• Accounting history
• Human resource management

Flamholtz, E.G. , Bullen, M.L. and Hua, W. (2002), "Human resource accounting: a historical perspective and future implications", Management Decision , Vol. 40 No. 10, pp. 947-954. https://doi.org/10.1108/00251740210452818

Copyright © 2002, MCB UP Limited

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HUMAN RESOURCE ACCOUNTING: AN EMERGING TOOL FOR MEASURING PERFORMANCE

Human resource plays the most important role in the growth of an enterprise. Human element is the most important input in any enterprise. The investments directed to raise knowledge ; skills and aptitude of the work force of the organization are the investments in human resource. Human resource accounting is of recent origin. Human resource accounting is an accounting measurement system. The importance and value of human assests were recognized in the early 1990s when there was a major increase in employment in firms in service, technology and other knowledge-based sectors. Human resources, contributed significantly to the building of shareholder value. The critical success factor for any knowledge based company was its highly skilled and intellectual workforce. Human Resource Accounting has not been introduced so far as a system.

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The purpose of this research is to understand and quantify the impact of partnership on Business Value Planning and strength of interaction among them.A theoretical framework is proposed regarding the constructs of Business Value Planning (BVP), andPartnership (BP)and the construct validity was established. The sample data from 65 firms were obtained through structured questionnaires. Structural equation modeling (SEM) was used to understand the impact and quantify the relationships among the constructs. Partnership had siginificant effect on business value planning.

The purpose of this research is to understand and quantify the impact of Partnershipon portfolio management and strength of interaction among them.A theoretical framework is proposed regarding the constructs of partnership, andPortfolio management (DPM)and the construct validity was established. The sample data from 65 firms were obtained through structured questionnaires. Structural equation modeling (SEM) was used to understand the impact and quantify the relationshipsbetween the constructs. Partnershiphad significant effect on portfolio management.

daleep Parimoo

International Research Journal Commerce arts science

The idea of human resource valuation and reporting existed for more than half a century. The concept continues to be debated by economic, accounting, and psychology theoreticians universally. The main thrust of Human Resource Accounting (HRA) is to identify, quantify and report investments made on human resources of an organization that are not presently accounted for under conventional accounting practice. This study assesses the concept of HRA in order to unveil its strengths and weaknesses. The study adopted an expository approach and uses secondary data collected through documented texts, journal articles, and other publications. Descriptive and content analyses were used in collecting and collating the necessary information on HRA. The study revealed that the conceptualization of HRA, the ideas incorporated therein, and supporting arguments are good for the accounting profession and corporate financial reporting. This inference was drawn considering the quantity, quality, and superiority of the arguments in support of its application

International Journals of Multidisciplinary Research Academy (IJMRA) (This Professional Academy (ijmra.us) resides on:- ThePlanet.com Internet Services in Houston, TX, United States.) IJMRA is set up on a very strong scientific foundation and is one of the leading open-access, on-line journals in the World. This Academy boasts of hosting five major international journals under its wings, namely: a) International Journal of Management, IT & Engineering (ISSN: 2249-0558) b) International Journal of Marketing And Technology (ISSN: 2249-1058) c) International Journal of Physical And Social Sciences (ISSN: 2249-5894) d) International Journal of Research in Social Sciences (ISSN: 2249-2496) e) International Journal of Engineering, Science and Mathematics (ISSN: 2320-0294) f) International Journal of Engineering & Scientific Research (ISSN: 2347-6532) IJMRA follows a Blind-Review Peer Review System in order to bring in a high-quality intellectual platform for researchers across the world thereby bringing in total transparency in its journal review system. The intellectual team of IJMRA comprises of professionals across the world serving this academy in various positions as Chief Advisors, Technical Advisors, International Editorial Board, Editorial Advisory Board, Associate Editors, Reviewers, Conference Organizers etc.. IJMRA is listed in Ulrich's Periodical Directory, USA; Open J-Gate, Cabell's Directories of Publishing Opportunities, USA, New Jour, EBSCO Publishing, Scribd, Cornell University Library, DOAJ Directory of Open Access Journal, CEPIC and Scirus. IJMRA is a fast growing and dynamic professional organization. The aim of this organization is to provide access not only to world class research resources, but through its professionals aim to bring in a significant transformation in the realm of open access journals and online publishing which is the world is witnessing today. In a nutshell, the aim of this professional academy is bring in a 'Paradigm Shift' in the area of 'Scholarly Communication' and 'Electronic Scholarly Publishing'.

Journal ijmr.net.in(UGC Approved)

Human resource accounting is the process of identifying and reporting investments made in the human resources of an organization that are presently unaccounted for in the conventional accounting practices. It is an extension of standard accounting principles. Measuring the value of human resources can assist organizations in accurately documenting their assets. Human resources are considered as important assets and are different from the physical assets. Physical assets do not have feelings and emotions, whereas human assets are subjected to various types of feelings and emotions. In the same way, unlike physical assets human assets never gets depreciated. Therefore, the valuations of human resources along with other assets are also required in order to find out the total cost of an organization. In 1960s, Rensis Likert along with other social researchers made an attempt to define the concept of human resource accounting (HRA). According to Rensis Likert, the objectives of HRA are to:

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