Human Resource Accounting In Public Enterprises

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Human Resource Accounting In Public Enterprises

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Author : R. K. Patra
language : en
Publisher:
Release Date : 2005

Human Resource Accounting In Public Enterprises written by R. K. Patra and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Human capital categories.

Study conducted at Bharat Heavy Electricals Limited, Bhopal, India.

Human Resource Accounting

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Author : Jens V. Frederiksen
language : en
Publisher: Development of Vocational Training
Release Date : 1998

Human Resource Accounting written by Jens V. Frederiksen and has been published by Development of Vocational Training this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Human capital categories.

Recoge: 1. The rationale for the emergence of HRA - 2. Terms and definitions - 3. Identification of stakeholders - 4. Conclusion:key issues, stakeholders and HRA - 5. Human resource accounting in practice, some results - 6. Case studies.

Human Resource Management And Accounting

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Author : Parmatam Parkash Arya
language : en
Publisher:
Release Date : 1999

Human Resource Management And Accounting written by Parmatam Parkash Arya and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Business & Economics categories.

Contributed articles presented at the National Seminar on Human Capital and its Accounting, organized by University Business School, Panjab University on March 28, 1998.

Human Resource Accounting

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Author : Eric G. Flamholtz
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06

Human Resource Accounting written by Eric G. Flamholtz and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Business & Economics categories.

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.

Human Resource Accounting

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Author : Raj Kumar Gupta
language : en
Publisher: Anmol Publications PVT. LTD.
Release Date : 2003-01-01

Human Resource Accounting written by Raj Kumar Gupta and has been published by Anmol Publications PVT. LTD. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-01-01 with Human capital categories.

The Significance Of Manpower Management And The Implications Of Human Resource Valuation From The Point Of View Of Management, Investors And Financiers, Constitute Central Theme Of This Work. It Examines The Worth-Whileness Of Human Resource Accounting For Internal Management Purposes And Decision Making By Investors And Creditors. The Desirability Of Public Disclosure Of Human Resource Data In Corporate Annual Reports Has Been Proved By The Author Empirically On The Basis Of Professional Opinion Obtained Through Questionnaire Survey. In That Process, The Author Has Also Assessed The Practicability Of Applying In The Indian Context Some Of The Valuation Models Developed By Western Writers. Apart From The Discussion On Issues Germane To The Subject Matter, The Study Provides An Insight Into The Possible Impact Of Human Resource Data On Managerial Decisions.

Human Resource Accounting

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Author : Eric Flamholtz
language : en
Publisher: Jossey-Bass
Release Date : 1985-12-03

Human Resource Accounting written by Eric Flamholtz and has been published by Jossey-Bass this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985-12-03 with Business & Economics categories.

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.

Measuring What People Know Human Capital Accounting For The Knowledge Economy

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1996-04-16

Measuring What People Know Human Capital Accounting For The Knowledge Economy written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-04-16 with categories.

This book explains why it is possible, in terms of economic theory, and feasible, from the perspective of accounting practices, to implement new human capital information and decision-making systems.

The Human Resource Crisis In The Public Sector

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Author : Larry Lane
language : en
Publisher: Praeger
Release Date : 1990-08-13

The Human Resource Crisis In The Public Sector written by Larry Lane and has been published by Praeger this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990-08-13 with Business & Economics categories.

This volume focuses on what many see as an iminent crisis in the public sector, and particularly in the federal government-the possibility that, due to the realities of workforce demographics, poor leadership, lack of competitiveness in the labor market, and demotivating worker conditions, the public service will not maintain its capacity to manage programs, execute laws, and effectively deliver services for the American people. Larry Lane and James Wolf examine the significant human resource problems now confronting federal agencies, addressing these issues from a demographic, organizational, political, and cultural perspective. Arguing that the revitalization of the public service demands an effective, responsible, energetic, and committed workforce, they recommend concrete solutions and strategies aimed at stabilizing the current situation and contributing to a stronger and more effective public service over the long term. Following an introductory statement of major issues, Lane and Wolf explore the crucial roles of the public service in a democratic system of governance and assess the factors that now put the system at risk. They then introduce four conceptual lenses that can be used as an analytical tool to understand the problems of the public service and to develop solutions for assuring the supply, preparedness, productivity, and dedication of government employees. The authors first look at employment flow-the problem of maintaining workforce cadres over time. They examine problems of attraction and retention, inadequacies in system personnel policies, and the necessity for workforce planning. Turning to a discussion of competence in the workforce, the authors examine systemic blocks to the development of competence and offer strategies for addressing the competence issue. The next two chapters treat the concepts of energy and commitment, exploring ways to foster an organizational culture that encourages productivity, continuous improvement, and a long-term commitment to public service. The final chapter presents a detailed set of proposals, options, and initiatives for rebuilding the public service. Administrators, policy-makers, personnel officers, and students of public administration will find this work a significant contribution toward understanding and resolving the public sector's intensifying human resource problems.

Measuring Employees Value

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Author : Nader Naghshbandi
language : en
Publisher:
Release Date : 2017

Measuring Employees Value written by Nader Naghshbandi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.

Human Resource (HR) is most crucial, very important and sensitive factor used as an input for production. This factor was overlooked earlier for accounting purposes due to the availability of excess and unorganised manpower and relatively low cost. But after liberalization of Indian economy (in 1991) the importance of human resources were recognised. Although a little interest has been shown by professional accountancy bodies, like ICAI, ICSI and ICMAI on Human Resource Accounting (HRA) in Indian the importance is now given on HRA by public sector undertakings that have made pioneering attempts by disclosing Human Resource Values in their published annual reports. Similarly the other private companies are also disclosing the HR values in their financial statements. This paper seeks to present brief description of Concepts of HRA, analyse the disclosure in 5 major companies in India. The study also analyses the difference between the HRV, and to establish the relationship between Profitability and HRV with other predictor values like Net worth, Sales and EPS. By using ANOVA, Tukey post Hoc Test and multiple regression it was found that HRV and Sales are the predictor of Profitability in selected companies in India.

Challenges In The Adoption Of International Public Sector Accounting Standards

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Author : Isabel Brusca
language : en
Publisher: Springer Nature
Release Date : 2021-04-15

Challenges In The Adoption Of International Public Sector Accounting Standards written by Isabel Brusca and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-04-15 with Political Science categories.

The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter present the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS.