IDEAS home Printed from https://ideas.repec.org/a/sae/vision/v18y2014i3p217-235.html
   My bibliography  Save this article

Human Resource Accounting Disclosure Practices in Indian Companies

Author

Listed:
  • Surinder Kaur
  • A. Venkat Raman
  • Monica Singhania

Abstract

Human resources with their innate pool of knowledge, skill, leadership, creativity and talent assist companies in achieving their goals. However, the current accounting system is not able to provide the value of human resources. We find human resource accounting (HRA) disclosures to be very low in Indian companies with only five companies reporting HRA in their annual report that is just 1 per cent of the sample set of companies. Furthermore, HRA disclosures that are made by companies are unstructured and inconsistent, and incomparable across companies and industries. Therefore, we examine the extent of HRA measurement and reporting practices of selected Indian companies among the National Stock Exchange S&P CNX 500 companies. We critically analyze these and rank the companies on the basis of the extent of disclosure of HRA information in annual reports of companies.

Suggested Citation

  • Surinder Kaur & A. Venkat Raman & Monica Singhania, 2014. "Human Resource Accounting Disclosure Practices in Indian Companies," Vision, , vol. 18(3), pages 217-235, September.
    • Handle: RePEc:sae:vision:v:18:y:2014:i:3:p:217-235
    DOI: 10.1177/0972262914540227
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1177/0972262914540227
    Download Restriction: no
    File URL: https://libkey.io/10.1177/0972262914540227?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Ramakanta Patra, S.K. Khatik, 2003. "Human resource accounting policies and practices: a case study of Bharat Heavy Electricals Limited, Bhopal, India," International Journal of Human Resources Development and Management, Inderscience Enterprises Ltd, vol. 3(4), pages 285-296.
    2. Theodore W. Schultz, 1960. "Capital Formation by Education," Journal of Political Economy, University of Chicago Press, vol. 68, pages 571-571.
    3. Harrell, Adrian M. & Klick, Harold D., 1980. "Comparing the impact of monetary and nonmonetary human asset measures on executive decision making," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 393-400, October.
    4. Gul, Ferdinand A., 1984. "An empirical study of the usefulness of human resources turnover costs in australian accounting firms," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 233-239, October.
    5. Upasna Joshi, 2012. "Human Resource Accounting System in Selected Indian Companies," Journal of Social and Development Sciences, AMH International, vol. 3(2), pages 69-76.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Samson, Kelly & Bhanugopan, Ramudu, 2022. "Strategic human capital analytics and organisation performance: The mediating effects of managerial decision-making," Journal of Business Research, Elsevier, vol. 144(C), pages 637-649.
    2. Kristinn Hermannsson & Patrizio Lecca, 2016. "Human Capital in Economic Development: From Labour Productivity to Macroeconomic Impact," Economic Papers, The Economic Society of Australia, vol. 35(1), pages 24-36, March.
    3. I. Hakan Yetkiner, 2006. "Saglik ile Buyume," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 6(2), pages 83-91.
    4. Griliches, Zvi, 1997. "Education, Human Capital, and Growth: A Personal Perspective," Journal of Labor Economics, University of Chicago Press, vol. 15(1), pages 330-344, January.
    5. Lucia Mateos & Ines Murillo & Maria del Mar Salinas, 2014. "Desajuste educativo y competencias cognitivas: efectos sobre los salarios," Hacienda Pública Española / Review of Public Economics, IEF, vol. 210(3), pages 85-108, September.
    6. Jhon James Mora, 2003. "Sheepskin effects and screening in Colombia," Colombian Economic Journal, Universidad Nacional de Colombia, FCE, CID, April.
      • Jhon James Mora, 2003. "Sheepskin effects and screening in Colombia," Colombian Economic Journal, Academia Colombiana de Ciencias Economicas, Colegio Mayor de Nuestra Senora del Rosario, Pontificia Universidad Javeriana, Universidad de Antioquia, Universidad de los Andes, Universidad del Valle, Universidad Externado de Colombia, Universidad Nacional de Colombia, vol. 1(1), pages 95-108, December.
    7. Elert, Niklas & Henrekson, Magnus & Stenkula, Mikael, 2017. "Institutional Reform for Innovation and Entrepreneurship: An Agenda for Europe," Working Paper Series 1150, Research Institute of Industrial Economics, revised 16 Feb 2017.
    8. John C. Caldwell, 2004. "Demographic Theory: A Long View," Population and Development Review, The Population Council, Inc., vol. 30(2), pages 297-316, June.
    9. Ramos, Raul & Sanroma, Esteban, 1999. "Local human capital and external economies: evidence for Spain," ERSA conference papers ersa99pa309, European Regional Science Association.
    10. Jessica Holmes, 2002. "Measuring the determinants of school completion in Pakistan: Analysis of censoring and selection bias," Middlebury College Working Paper Series 0241, Middlebury College, Department of Economics.
    11. Aysit Tansel, 1998. "Determinants of School Attainment of Boys and Girls in Turkey," Working Papers 789, Economic Growth Center, Yale University.
    12. Chad Turner & Robert Tamura & Sean Mulholland, 2013. "How important are human capital, physical capital and total factor productivity for determining state economic growth in the United States, 1840–2000?," Journal of Economic Growth, Springer, vol. 18(4), pages 319-371, December.
    13. repec:ebl:ecbull:v:2:y:2002:i:1:p:1-15 is not listed on IDEAS
    14. Michael Peneder, 2007. "A sectoral taxonomy of educational intensity," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 34(3), pages 189-212, July.
    15. Chen, Jie & Kanjilal-Bhaduri, Sanghamitra & Pastore, Francesco, 2022. "Updates on Returns to Education in India: Analysis Using PLFS 2018-19 Data," IZA Discussion Papers 15002, Institute of Labor Economics (IZA).
    16. Aysit Tansel & Elif Oznur Acar, 2016. "The Formal/Informal Employment Earnings Gap: Evidence from Turkey," Research on Economic Inequality, in: Inequality after the 20th Century: Papers from the Sixth ECINEQ Meeting, volume 24, pages 121-154, Emerald Group Publishing Limited.
    17. Raymond B. Frempong & David Stadelmann, 2017. "Does Female Education have a Bargaining Effect on Household Welfare? Evidence from Ghana and Uganda," CREMA Working Paper Series 2017-08, Center for Research in Economics, Management and the Arts (CREMA).
    18. Henrekson, Magnus & Rosenberg, Nathan, 2000. "Incentives for Academic Entrepreneurship and Economic Performance: Sweden and the United States," SSE/EFI Working Paper Series in Economics and Finance 362, Stockholm School of Economics.
    19. Dewin Iván Pérez Fuentes & Jorge Leonardo Castillo Loaiza, 2013. "Incidencias de las muertes y la oferta laboral en la generación de capital humano en el departamento de Bolívar," Revista de Economía del Caribe 14754, Universidad del Norte.
    20. Zhu, Susan Chun & Trefler, Daniel, 2005. "Trade and inequality in developing countries: a general equilibrium analysis," Journal of International Economics, Elsevier, vol. 65(1), pages 21-48, January.
    21. Edmonds, Eric V. & Shrestha, Maheshwor, 2014. "You get what you pay for: Schooling incentives and child labor," Journal of Development Economics, Elsevier, vol. 111(C), pages 196-211.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:vision:v:18:y:2014:i:3:p:217-235. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.