The Positive Effects of Human Capital Reporting

Gamerschlag, Ramin; Moeller, Klaus

doi:10.1057/crr.2011.11

Cited by 25 publications

(21 citation statements)

References 31 publications

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“…For HR reporting a detailed HR database, documentation of HR-related cost and investment, human resource information system (HRIS), accounting information system (AIS) and an integrated management information system (MIS) are needed for which substantial investment is required. Thus, if HC reporting is done accurately, it would increase the probability of investment and attract promising new talent to the business [30,31].…”

Section: Human Capital Return Of Investment (Roi) -Humanmentioning

confidence: 99%

Human Capital Management: Understanding Its Implications Over the Business

Sohel-Uz-Zaman¹,

Anjalin²,

Khan³

2019

IJEFM

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In the knowledge-based economy, human has emerged as the major intangible assets of the organizations and key determinant of sustainable competitive advantage. The human resource of an organization is now regarded as invaluable organizational capital, commonly known as human capital. Organizations are now more aware of the effective utilization of its human capital and ensure business success. However, despite the growing awareness of the importance of human capital, it could not get popularity as expected. From the initial investigation, it was revealed that there are several challenges in applying for the human capital management program. The challenges are a lack of precise definition of human capital and human capital management, overlapping scope and jurisdictions, identifying desired human capital and linking it with the business strategy, measuring the outcome of human intervention and reporting and so on. This literary paper would try to resolve these issues in the light of theoretical underpinnings. It is believed that this paper will be able to give HR managers and practitioners a meaningful guideline to apply for the human capital management program more confidently and effectively. In addition, this research would contribute to existing HR literature, too. An extensive literature search was the main source of information for this paper. For data validity and reliability data and information also collected from other sources, too such as, expert interviews, analyzing policy papers and personal observation, etc. To get an in-depth understanding of the research issues exploratory methodology has been applied in this study.

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Section: Human Capital Return Of Investment (Roi) -Humanmentioning

confidence: 99%

Human Capital Management: Understanding Its Implications Over the Business

Sohel-Uz-Zaman¹,

Anjalin²,

Khan³

2019

IJEFM

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“…Although the solution of this important professional issue requires great efforts we should not be discouraged from trying to solve this issue. Furthermore, numerous authors establish that the informanumber 3 · fall 2018 tion on employees is very important for the users (Barth, Beaver, and Landsman 2001;Schiemann and Gunther 2007;Wyatt 2008;Gamerschlag and Moller 2011;Mention 2011;Vafei, Taylor, and Ahmed 2011;Abhayawansa and Guthrie 2012;Uyar and Kilic 2012;Gamerschlag 2013).…”

Section: Planning the Future Of Value Addedmentioning

confidence: 99%

Could the Suitability of the Existing Accounting System be Argued

Milost¹,

Čepar²

2018

MNG

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Accounting is a process of recording and studying financial data related to company's operations. Its aims are above all to provide information about the events in company business life in an agreed language comprehensible to accounting information users and to provide information which is vital to business decisionmaking. If we consider the above mentioned aims, we can establish that it is not easy to reach them. Accounting is not an exact science, which means that approximations or planned amounts are very often used as its tool. In addition, as the future is uncertain, we cannot determine the exact value an asset is about to achieve when converted into a monetary form, neither can we define the amount which is to be required to discharge a certain liability. And so we can ask ourselves if the existing accounting solutions enable us to create suitable accounting information. Our paper deals with the problem of the existing accounting system's suitability. Four questions are investigated, namely the question of accounting solutions consistency, reality of financial statements, capability of creating accounting information which provides an optimal management of the elements of the business process and accounting solutions' objectivity.

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“…The results of the studies of Cormier et al (2009) suggest that efÞ cient governance leads to more social and human capital related information disclosure. Gamerschlag and Moeller (2011) stated that positive effects of HCR can be regarded as one of the key-drivers of corporate reputation and also as an instrument that may affect the Þ nancial performance of the company and increase its shareholder value (Gamerschlag and Moeller, 2011). However, most companies still prefer to provide minimum human capital related information, preferring to report on such matters as numerous workshops and training and creating a good work environment for the staff.…”

Section: Literature Reviewmentioning

confidence: 99%

Human Capital Reporting and its Linkage with Key Performance Indicators of Companies: Evidence from Estonian Companies Listed on Nasdax OMX Baltic

Startseva¹,

Gurvitš²,

Sidorova³

2015

CEBR

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Today the subject of non-nancial accounting and reporting has become very popular. Human Capital Reporting (HCR) has become a vital part of everyday business activities of companies across the world. Most companies declare that human capital is the most important factor of their competiveness, which is also re ected in their CSR reports by incorporated social disclosures. The subject of the present research is human capital reporting and its linkage with the performance indicators of companies. The aim of this research is to establish whether there is a linkage between HCR and nancial performance indicators of Estonian companies listed on the Nasdaq OMX Baltic (Tallinn market). The authors calculated various ratios and carried out HCR scoring to examine the presence of linkage between HCR reporting and companies' nancial performance. The results demonstrate that there is no direct relationship between the level of HCR and the nancial performance of selected companies.

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The Positive Effects of Human Capital Reporting

Cited by 25 publications

References 31 publications

Human Capital Management: Understanding Its Implications Over the Business

Human Capital Management: Understanding Its Implications Over the Business

Could the Suitability of the Existing Accounting System be Argued

Human Capital Reporting and its Linkage with Key Performance Indicators of Companies: Evidence from Estonian Companies Listed on Nasdax OMX Baltic

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