Download or read book Human Resource Accounting written by Eric G. Flamholtz and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 393 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updating the book since its last publication in 1985, this new edition of the landmark work on human resource accounting has been substantially revised to reflect the current state of the field through the late 1990s. The economies of many nations are increasingly dominated by knowledge- or information-based sectors driven by highly trained and specialized personnel. Whereas physical capital was of the utmost economic importance in the past, the distinctive feature of the emerging post-industrial economies is an increasing reliance on human and intellectual capital. The growing importance of human capital as a determinant of economic success at both the macroeconomic and microeconomic levels dictates that firms need to adjust to this new economic reality. Specifically, if human capital is a key determinant for organizational success, then investment in the training and development of employees to improve performance is a critical component of this success. This broad socioeconomic shift underscores a growing need for measuring and analyzing human capital when making managerial and financial decisions. Yet important human resource decisions involving hiring, training, compensation, productivity and other matters are often made in the absence of specific information about the different costs and benefits of these particular choices. Human resource accounting is a managerial tool that can be used to gain this valuable information by measuring the costs of recruiting, hiring, compensating and training employees. It can be used to evaluate employee training programs, increase productivity, and improve managerial decision-making regarding promotions, transfers, layoffs, replacement and turnover. Case studies illustrate, for example: How an insurance company evaluated a training program for claims adjusters and found that it would return two dollars for every one dollar spent. How a human resources accounting study revealed that an electronics firm's losses from employee turnover equalled one year's new income, and how the company initiated a program to reduce turnovers. The third edition presents the current state of the art of human resource accounting by (1) examining the concepts and methods of accounting for people as human resources; (2) explaining the present and potential uses of human resource accounting for human resource managers, line managers and investors; (3) describing the research, experiments and applications of human resource accounting in organizations; (4) considering the steps involved in developing a human resource accounting system; and (5) discussing some of the remaining aspects of human resource accounting that require further research.
Download or read book The Measurements of Human Resources Accounting written by Habiburrochman and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The idea of Human Resource (HR) measurement and reporting has developed over the last four centuries. The economic theory and concept of Human Resource Accounting (HRA) have been debated by accountants. HR is a company's most important asset, however, there are no formal regulations to recognize, measure and report it in financial reports. This study used literature in the form of secondary data such as documents, journal articles. Descriptive and content analysis approaches were used to collect and filter HRA information. The researchers looked at the contribution and controversy of the concept, the application, the development of HRA, and the methods for each stage. The valuation methods were classified according to the measurement type, and then the strength and weaknesses of each method were analyzed. Basically, the existence of HRA reporting will increase the quality of financial information for decision-makers. It shows corporate responsibility to external parties. Lev and Schwartz's model was a Human Asset valuation method that has been mostly applied in India. However, in some industries, different countries implement HRA differently; for instance the football industry in England, the artist management industry in South Korea, the financial industry in Sweden and the mining industry inIndonesia. In Indonesia, HRA is implemented only on disclosures in a sustainability report.
Download or read book Human Resource Accounting written by Gary E. Blau and published by Scarsdale, N.Y. : Work in America Institute. This book was released on 1978 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: Annotated bibliography and literature survey of publications relating to human resources accounting in the USA - focuses on the definition and the measurement of human resource value and cost accounting, and covers applications, implementation and managerial uses of human resource accounting systems. Diagrams.
Download or read book Human Resource Accounting written by Eric Flamholtz and published by Jossey-Bass. This book was released on 1985-12-03 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dostoevsky's Democracy offers a major reinterpretation of the life and work of the great Russian writer by closely reexamining the crucial transitional period between the early works of the 1840s and the important novels of the 1860s. Sentenced to death in 1849 for utopian socialist political activity, the 28-year-old Dostoevsky was subjected to a mock execution and then exiled to Siberia for a decade, including four years in a forced labor camp, where he experienced a crisis of belief. It has been influentially argued that the result of this crisis was a conversion to Russian Orthodoxy and reactionary politics. But Dostoevsky's Democracy challenges this view through a close investigation of Dostoevsky's Siberian decade and its most important work, the autobiographical novel Notes from the House of the Dead (1861). Nancy Ruttenburg argues that Dostoevsky's crisis was set off by his encounter with common Russians in the labor camp, an experience that led to an intense artistic meditation on what he would call Russian "democratism." By tracing the effects of this crisis, Dostoevsky's Democracy presents a new understanding of Dostoevsky's aesthetic and political development and his role in shaping Russian modernity itself, especially in relation to the preeminent political event of his time, peasant emancipation.
Download or read book Recognition Measurement and Accounting Treatment of Human Resource Accounting written by Md. Shamim Hossain and published by . This book was released on 2015 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt: Human Resource Accounting (HRA) involves accounting for costs related to human resources as assets as opposed to traditional accounting. Since the beginning of globalization of business and services, human elements are becoming more important input for the success of every organization. The strong growth of international financial reporting standards (IFRS) encourages the consideration of alternative measurement and reporting standards and lends support to the possibility that future financial reports will include non-traditional measurements such as the value of human resources using HRA methods. It helps the management to frame policies for human resources of their organizations. HRA is a process of identifying and measuring data about human resources. It will help to charge human resource investment over a period of time. It is not a new concept in the arena of business world. Economists consider human capital as a production factor, and they explore different ways of measuring its investment. Now accountants are recognizing human resource investment as an asset. This study is build upon Recognition, Measurement and Accounting Treatment of Human Resource Accounting in different organizations.
Download or read book Human Resource Accounting written by Edwin H. Caplan and published by . This book was released on 1974 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: A biography of the fifteenth-century peasant girl who led a French army to victory against the English and was burned at the stake for witchcraft.
Download or read book Investing in People written by Wayne F. Cascio and published by FT Press. This book was released on 2011 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comments on Absence-Control Policies P.71
Download or read book Human Resource Accounting written by Katie R. Schneider and published by . This book was released on 1981 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Effective Human Resource Management written by Edward Lawler and published by Stanford University Press. This book was released on 2012-07-04 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: Effective Human Resource Management is the Center for Effective Organizations' (CEO) sixth report of a fifteen-year study of HR management in today's organizations. The only long-term analysis of its kind, this book compares the findings from CEO's earlier studies to new data collected in 2010. Edward E. Lawler III and John W. Boudreau measure how HR management is changing, paying particular attention to what creates a successful HR function—one that contributes to a strategic partnership and overall organizational effectiveness. Moreover, the book identifies best practices in areas such as the design of the HR organization and HR metrics. It clearly points out how the HR function can and should change to meet the future demands of a global and dynamic labor market. For the first time, the study features comparisons between U.S.-based firms and companies in China, Canada, Australia, the United Kingdom, and other European countries. With this new analysis, organizations can measure their HR organization against a worldwide sample, assessing their positioning in the global marketplace, while creating an international standard for HR management.
Download or read book HUMAN RESOURCE ACCOUNTING AND AUDITING written by NISAMUDHEEN. T and published by Lulu.com. This book was released on 2017-01-10 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unit aims to provide a basis for the conceptual framework of Human Capital Management. An attempt is made to highlight the following aspects.
Download or read book The ROI of Human Capital written by Jac FITZ-ENZ and published by AMACOM Div American Mgmt Assn. This book was released on 2009-02-23 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: The lifeblood of any business enterprise is its people. Yet it wasn’t until the publication of the groundbreaking book The ROI of Human Capital that there was a reliable way to quantify the contributions of people to corporate profit. Completely updated with new metrics, the book shows executives and HR professionals how to gauge human costs and productivity at three critical levels: organizational (contributions to corporate goals) • functional (impact on process improvement) • human resources management (value added by five basic HR department activities) The second edition contains new material on topics including corporate outsourcing, developments in behavioral science, and advances in trending and forecasting that have dramatically changed the way organizations measure the bottom line effect of employee performance. Utterly up-to-date, this is the go-to resource for organizations performing the essential task of measuring the value of their people.
Download or read book Human Resource Accounting Measurement written by R. W. Sydenham and published by . This book was released on 1979 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Intangibles written by Baruch Lev and published by Rowman & Littlefield. This book was released on 2000-12-01 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the first comprehensive, scientifically based study of the nature and impact of intangibles. Weaving case studies and real-world examples with contemporary business theory, Baruch Lev - establishes an economic framework to analyze managerial and investment issues concerning intangibles; - surveys the impact of intangibles on corporate performance and market values, including management difficulties, risk, questions of property rights, marketability, and cost structure; - analyzes information deficiencies associated with intangibles, including the major economic principles governing intangible investments, limits of management information systems, and recommendations for improved accounting disclosure; - sets forth a comprehensive information system—aimed at satisfying the needs of both internal and external decision makers—to reflect the impact and value of intangibles within the context of enterprise performance.
Download or read book Human Resource Costing and Accounting written by Jan-Erik Gröjer and published by . This book was released on 1996 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Human Resource Controlling written by Johannes Lenhard and published by GRIN Verlag. This book was released on 2010-02 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2009 in the subject Business economics - Personnel and Organisation, grade: 1.3, Zeppelin University Friedrichshafen, language: English, abstract: Intangible Asstes and especially human resources are crucial for the present and future success of a company. Many studies have found out the importance of human resources as a strategic resource following the argumentation of Prahalad and Hamelt and their resource based view. The need for a HR management system is therefore perceivable. Different approaches have been made including Human Resource Accounting and a Human Resource Balanced Scorecard. These attempts, however, are either not meaningful for the practical use or not holistic in terms of money and strategy. After discussing the problems of the various approaches, I tried to combine different means towards an adaption of the Human Resource Balanced Scorecard developed by Becker et al..
Download or read book Compensation and Benefit Design written by Bashker D. Biswas and published by FT Press. This book was released on 2012-12-07 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Compensation and Benefit Design, Bashker D. Biswas shows exactly how to bring financial rigor to crucial "people" decisions associated with compensation and benefit program development. This comprehensive book begins by introducing a valuable Human Resource Life Cycle Model for considering compensation and benefit programs. Biswas thoroughly addresses the acquisition component of compensation, as well as issues related to general compensation, equity compensation, and pension accounting. He assesses the full financial impact of executive compensation programs and employee benefit plans, and discusses the unique issues associated with international HR systems and programs. This book contains a full chapter on HR key indicator reporting, and concludes with detailed coverage of trends in human resource accounting, and the deepening linkages between financial and HR planning. Replete with both full and "mini" case examples throughout, this book will be valuable to a wide spectrum of HR and financial professionals, with titles including compensation and benefits analysts, managers, directors, and consultants; HR specialists, accounting specialists, financial analysts, total rewards directors, controller, finance director, benefits actuaries, executive compensation consultants, corporate regulators, and labor attorneys. It also contains chapter-ending exercises and problems for use by students in HR and finance programs.
Download or read book Anatomy of Human Resource Measurement and Accounting written by Dilip Kumar Sen and published by . This book was released on 2012 with total page 444 pages. Available in PDF, EPUB and Kindle. Book excerpt:
