Human Asset Accounting And Measurement: Moving Forward

Stanko, Brian B.; Zeller, Thomas L.; Melena, Matthew F.

doi:10.19030/jber.v12i2.8522

Cited by 13 publications

(14 citation statements)

References 7 publications

(11 reference statements)

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“…Human capital accounting is indeed, a highly complex process and this complexity principally lies in the reality that there are hundreds of factors, which comprise an employee's value [1]. Nevertheless, let us properly commence this conceptual elucidation from the possible meaning of human capital.…”

Section: Conceptual Elucidationmentioning

confidence: 99%

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Some Critical Issues of Human Capital Accounting in the Public Sector of Developing States

Okeke

Idike

2015

ILSHS

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This study examines the concept of human capital accounting as it relates to the public sector of developing countries. It interrogates the origin of the concept of human capital accounting. It studies what human capital accounting portends for the public sector in developing countries. It is a study of the relevance and the omens of human capital accounting in the public sector of developing countries. The public sector trajectory of human capital accounting is viewed in the study, as a peculiar tool of public (sector) administration in the developed societies and not a universally applicable tool of public administration at the current level of development in the developing states. Consequently, the study leads to a conclusion that in the public sector of developing states, human capital development or human capital formation may be the more relevant engagement for scholarship and practical purposes.

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Section: Conceptual Elucidationmentioning

confidence: 99%

“…Human capital accounting, human asset accounting and human resource accounting are all synonymous concepts. Indeed, some authors [1,9] use these concepts interchangeably. In this study however, our choice of concept is human capital accounting.…”

Section: Conceptual Elucidationmentioning

confidence: 99%

Some Critical Issues of Human Capital Accounting in the Public Sector of Developing States

Okeke

Idike

2015

ILSHS

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“…It is important to examine factors that contribute to an employee's productivity. These factors fall into several different categories, each important in their own way (Stanko, Zeller, & Melena, 2014).…”

Section: One Of the Unresolved Issues In Human Resourcementioning

confidence: 99%

“…Doing so would represent arguably the most monumental finding in the history of financial accounting, but until a reliable measure to report human capital is established, the Financial Accounting Standards Board cannot issue mandate that companies should report that valuable information. Such an action so would only produce inaccurate information leading to misguided decisions (Stanko, Zeller, & Melena, 2014). …”

Section: Introductionmentioning

confidence: 99%

Human Resources Accounting: Issues, Benefits and Challenges

Monday¹

2017

IJEFM

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Abstract:The focus of this paper is on Human Resources Accounting which has not been properly integrated into the financial statement of various organizations and being regarded as assets. The main purpose of this study is to examine the issues involved in valuing human resource /people working in organizations, which has been regarded as the most valuable assets in business organizations, the benefits of attaching values and the challenges and obstacles of implementing the Human Resource accounting disclosures of such values in the firm's statement of financial position. In the pursuit of the focus of this study the paper adopts exploratory and content analysis methods of secondary data. The paper reveals that the exponent of human resources valuation models in most cases have not dealt with the mode of recording and disclosure of the accounting information relating to human resources in the books of account or financial statements of the organization. In most cases, the human resource accounting information is given in the form of supplementary information attached to the financial statements. This is of great concern to accounting professionals and practitioners. The paper concludes that considerable research done is due to the increasing importance of human capital in the economy to develop the concepts and methods of valuing human resource that has been recognized as human resources accounting (HRA), and that there is a great need for evolving a system of accounting for human resource that is acceptable to professional accountants, mangers and other decision makers -investors, creditors and other stakeholders.

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“…This benefit or cost is related to non financial impact. (Brian, Thomas, & Matthew, 2014) found that human resources are capital because it adds value to organization and this value of human resource should be shown in the financial report.…”

Section: Importance and Measured Of Human Resources Accountingmentioning

confidence: 99%

Impact of Modarabah Dealer by Effort Value Accounting on Islamic Bank Financial Statements

Nazal¹,

Al-Fasfus²

2017

IJEF

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Modarabah is partnership contract. Its strength points and weakness points impact Islamic banks results. This study tries to find way to measure Modarabah human effort in financial statements based on analysis the original Modarabah contract accounting. Practically, Modarabah trader is the dealer by effort. Some Islamic bank cancel way of giving cash to partner in order to work as Modarabah trader because of risk but Islamic bank applies the way to get the cash from customer and work by his employee effort as Modarabah trader. Modarabah trader is the dealer by effort has impact assets, liabilities, equities, cost and return. This proves the impact of Modarabah on financial statement adjusted and estimated.

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Human Asset Accounting And Measurement: Moving Forward

Abstract: Changes in the accounting profession and in the way

Cited by 13 publications

References 7 publications

Some Critical Issues of Human Capital Accounting in the Public Sector of Developing States

Some Critical Issues of Human Capital Accounting in the Public Sector of Developing States

Human Resources Accounting: Issues, Benefits and Challenges

Impact of Modarabah Dealer by Effort Value Accounting on Islamic Bank Financial Statements

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