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Ali, Shakhawan Fattah - One of the best experts on this subject based on the ideXlab platform.
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The Study on the Impact of Human Resource Accounting on Performance Evaluation
'International Journal of Multicultural and Multireligious Understanding (IJMMU)', 2020Co-Authors: Ali, Shakhawan FattahAbstract:Human Resources Accounting became one of the most important assets for both, the accountants and the specialists in Human Resources Accounting since Human capital entered in the field of Accounting. While many companies (whether it is small or big) realize and confess that the most important assets that they have are the employees, but at the same time these companies did not know-how making the Accounting over their Human Resources in their financial statements. The acceptance of the term (Human Capital) what it means, lead to the participation of the Human Resources managers in the operation of making decisions, especially in the companies that go beyond the appointment of many suitable employees. In order to face the challenges which are imposed by the rapid changes in the business world, managers are realized the importance of the management Human Resources and in the same time the success of the companies is no more depending on the tangible capital, but upon the abilities and skillfulness of the employees in these companies, who can accommodate easily with the technique developments and leading the companies towards achieving their objectives. The position (job) of Accounting over Human Resources is to provide information to enable the management department to make use of this information through the analysis of their decisions, especially regarding the employees. At the same time giving the investors the opportunities to understand and evaluate the complete perspective about the company or the organization accurately. Human Resources Accounting concentrate basically on the Accounting of the employee’s attraction costs, besides the special programs cost in order to enhance and promote their efficiencies. Both of the external and internal employees in the financial statements using the financial rate or proportion as principal instrument to take most of their decisions, because most of the financial proportions depend upon the financial position bill and the income statement, this study reached some important conclusions are the Human Resources as evidence and their presentation in the financial statements have extensive implications and effects on the appearance of the company's business results with more credibility in a way that clarifies the real financial situation of financial institutions at the end of the year in a very accurate and objective manner. Taking into consideration that the costs of Human Resources are distributed over periods of the utilization of their services, noting the profits that will appear in the income items. Failure to measure investment costs in Human Resources and display them in the financial statements will lead to the injustice of most articles related to the financial position and the Accounting of profits and losses. Ultimately, it reflects vague results in the company's performance appraisal process
Koilakos Chouzouris Georgios - One of the best experts on this subject based on the ideXlab platform.
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A Comparative Analysis between Traditional Accounting and Human Resources Accounting (HRA) Practices on HRManagerial Decision-Making Process.
Umeå universitet Företagsekonomi, 2021Co-Authors: Sarker Nivedita, Koilakos Chouzouris GeorgiosAbstract:Human resource Accounting is a concept that was created to deal with the problem of the measurement of the value of Human capital. This concept can be very influential for many different Human resource practices. This concept is of the utmost importance as it deals with one of the biggest problems within the sectors of Accounting and Human Resources, the constant seeking of an acceptable way of acknowledging Human capital in the financial statements as an asset and not as an expense. The skills and knowledge that people can bring into a company are vital for its prosperity and yet no realized. Hereby identifying the similarities and differences in the decision-making factors of HR managers between traditional Accounting and Human Resources Accounting (HRA) focused organizations, we want to examine the perceptions of managers who work under both types of organizations. Therefore, the research question we have formulated is the following: What are the similarities and differences between the decision-making processes of HR managers of Traditional Accounting and Human Resource Accounting focused organizations? The field of HRA is not new. It is approximately 70 years old, but progress in it has stopped for a while now. The problem besides that is that it is not accepted by international Accounting principles. However, nowadays more and more companies try to find a way to allow them to use HRA. In this paper, we have managed to interview HR managers that are currently working under HRA or traditional Accounting practices. We selected HR practices in which HRA can have a strong influence so that we can understand and examine how it influences the decision-making process of the managers. The choice of Patterson´s model was based on the fact that it contains four HR practices (recruitment and selection, training and development, retention and turnover, and performance management), in which HRA has a strong influence. Overall, our findings showed us that when it comes to recruitment & selection, and retention & turnover there are more differences between HRA-focused and traditional Accounting-focused organizations than in the practices of training & development and performance management. The main difference in recruitment and selection is that HRA-focused organizations make decisions based on measuring the total cost and value of their Resources; in training and development the main difference is that HRA-focused organizations calculate the cost of learning by HRA; in retention and turnover, the main difference is that HRA focused organizations can calculate and forecast all cost have already spent and need to spend for replacement an employee, and finally in the performance management the main difference is that HRA focused organizations take into serious consideration the job level of their employees in contrast to traditional Accounting focused ones. This offered us the chance to develop a suggested framework. It is based on Patterson’s model but also includes our findings. Finally, we believe that this paper has the possibility to contribute in many different ways. For example, it can be used as a manual from HR managers in order to help them see and understand the differences and similarities between HRA and traditional Accounting and extensively manage to focus on the important factors for each respective practice. Moreover, the findings could contribute to the general evolution of HRA, as this paper is one of the few that have approached the HRA concept via qualitative research
Sarker Nivedita - One of the best experts on this subject based on the ideXlab platform.
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A Comparative Analysis between Traditional Accounting and Human Resources Accounting (HRA) Practices on HRManagerial Decision-Making Process.
Umeå universitet Företagsekonomi, 2021Co-Authors: Sarker Nivedita, Koilakos Chouzouris GeorgiosAbstract:Human resource Accounting is a concept that was created to deal with the problem of the measurement of the value of Human capital. This concept can be very influential for many different Human resource practices. This concept is of the utmost importance as it deals with one of the biggest problems within the sectors of Accounting and Human Resources, the constant seeking of an acceptable way of acknowledging Human capital in the financial statements as an asset and not as an expense. The skills and knowledge that people can bring into a company are vital for its prosperity and yet no realized. Hereby identifying the similarities and differences in the decision-making factors of HR managers between traditional Accounting and Human Resources Accounting (HRA) focused organizations, we want to examine the perceptions of managers who work under both types of organizations. Therefore, the research question we have formulated is the following: What are the similarities and differences between the decision-making processes of HR managers of Traditional Accounting and Human Resource Accounting focused organizations? The field of HRA is not new. It is approximately 70 years old, but progress in it has stopped for a while now. The problem besides that is that it is not accepted by international Accounting principles. However, nowadays more and more companies try to find a way to allow them to use HRA. In this paper, we have managed to interview HR managers that are currently working under HRA or traditional Accounting practices. We selected HR practices in which HRA can have a strong influence so that we can understand and examine how it influences the decision-making process of the managers. The choice of Patterson´s model was based on the fact that it contains four HR practices (recruitment and selection, training and development, retention and turnover, and performance management), in which HRA has a strong influence. Overall, our findings showed us that when it comes to recruitment & selection, and retention & turnover there are more differences between HRA-focused and traditional Accounting-focused organizations than in the practices of training & development and performance management. The main difference in recruitment and selection is that HRA-focused organizations make decisions based on measuring the total cost and value of their Resources; in training and development the main difference is that HRA-focused organizations calculate the cost of learning by HRA; in retention and turnover, the main difference is that HRA focused organizations can calculate and forecast all cost have already spent and need to spend for replacement an employee, and finally in the performance management the main difference is that HRA focused organizations take into serious consideration the job level of their employees in contrast to traditional Accounting focused ones. This offered us the chance to develop a suggested framework. It is based on Patterson’s model but also includes our findings. Finally, we believe that this paper has the possibility to contribute in many different ways. For example, it can be used as a manual from HR managers in order to help them see and understand the differences and similarities between HRA and traditional Accounting and extensively manage to focus on the important factors for each respective practice. Moreover, the findings could contribute to the general evolution of HRA, as this paper is one of the few that have approached the HRA concept via qualitative research
Ristiyanto Nirwan - One of the best experts on this subject based on the ideXlab platform.
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STRATEGI IMPLEMENTASI AKUNTANSI BASIS AKRUAL DI INSTITUT PERTANIAN BOGOR
'Institut Pertanian Bogor', 2016Co-Authors: - Kusnadi, Siregar Hermanto, Ristiyanto NirwanAbstract:Accrual-based Accounting is an Accounting basis where economic transactions and other events are recognized, recorded and reported in the period of the transaction, not on cash or cash equivalent is received or paid. Accrual-based Accounting better than cash-based Accounting that recognizes transactions only when cash is received or paid. Implementation of accrual-based Accounting at Bogor Agricultural University as an Autonomous public university with legal status intended for greater accountability, increased transparency and more informed decision-making. Factors that influence of implementation, namely, Human Resources, Accounting system and organizational commitment. Likert scale used to determine the response of respondents to the third factor for subsequent analyzes using a rating scale analysis. Analytical Hierarchy Process (AHP) used to determine policy priorities that should be taken. The study concluded that development of the system is a top priority in implementing accrual-based Accounting in Bogor Agricultural Universiy. ABSTRAKAkuntansi berbasis akrual adalah basis akuntansi di mana transaksi ekonomi dan peristiwa lainnya diakui, dicatat dan dilaporkan dalam periode transaksi berjalan, bukan pada kas atau setara diterima atau dibayarkan. Akuntansi basis akrual lebih baik dari akuntansi basis kas yang mengakui transaksi hanya ketika kas diterima atau dibayar. Pelaksanaan akuntansi berbasis akrual di Institut Pertanian Bogor sebagai Perguruan Tinggi Negeri badan hukum (PTN Badan Hukum) ditujukan untuk akuntabilitas yang lebih besar, peningkatan transparansi dan informasi yang lebih lengkap dalam pengambilan keputusan. Faktor-faktor yang mempengaruhi pelaksanaan akuntansi basis akrual yaitu, sumber daya manusia, sistem akuntansi dan komitmen organisasi. Skala Likert digunakan untuk menentukan tanggapan responden terhadap ketiga faktor tersebut. Analisis selanjutnya menggunakan analisis rating scale. Analytical Hierarchy Process (AHP) digunakan untuk menentukan prioritas kebijakan yang harus diambil. Studi ini menyimpulkan bahwa pengembangan sistem adalah prioritas utama dalam melaksanakan akuntansi berbasis akrual di Institut Pertanian Bogor
- Kusnadi - One of the best experts on this subject based on the ideXlab platform.
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STRATEGI IMPLEMENTASI AKUNTANSI BASIS AKRUAL DI INSTITUT PERTANIAN BOGOR
'Institut Pertanian Bogor', 2016Co-Authors: - Kusnadi, Siregar Hermanto, Ristiyanto NirwanAbstract:Accrual-based Accounting is an Accounting basis where economic transactions and other events are recognized, recorded and reported in the period of the transaction, not on cash or cash equivalent is received or paid. Accrual-based Accounting better than cash-based Accounting that recognizes transactions only when cash is received or paid. Implementation of accrual-based Accounting at Bogor Agricultural University as an Autonomous public university with legal status intended for greater accountability, increased transparency and more informed decision-making. Factors that influence of implementation, namely, Human Resources, Accounting system and organizational commitment. Likert scale used to determine the response of respondents to the third factor for subsequent analyzes using a rating scale analysis. Analytical Hierarchy Process (AHP) used to determine policy priorities that should be taken. The study concluded that development of the system is a top priority in implementing accrual-based Accounting in Bogor Agricultural Universiy. ABSTRAKAkuntansi berbasis akrual adalah basis akuntansi di mana transaksi ekonomi dan peristiwa lainnya diakui, dicatat dan dilaporkan dalam periode transaksi berjalan, bukan pada kas atau setara diterima atau dibayarkan. Akuntansi basis akrual lebih baik dari akuntansi basis kas yang mengakui transaksi hanya ketika kas diterima atau dibayar. Pelaksanaan akuntansi berbasis akrual di Institut Pertanian Bogor sebagai Perguruan Tinggi Negeri badan hukum (PTN Badan Hukum) ditujukan untuk akuntabilitas yang lebih besar, peningkatan transparansi dan informasi yang lebih lengkap dalam pengambilan keputusan. Faktor-faktor yang mempengaruhi pelaksanaan akuntansi basis akrual yaitu, sumber daya manusia, sistem akuntansi dan komitmen organisasi. Skala Likert digunakan untuk menentukan tanggapan responden terhadap ketiga faktor tersebut. Analisis selanjutnya menggunakan analisis rating scale. Analytical Hierarchy Process (AHP) digunakan untuk menentukan prioritas kebijakan yang harus diambil. Studi ini menyimpulkan bahwa pengembangan sistem adalah prioritas utama dalam melaksanakan akuntansi berbasis akrual di Institut Pertanian Bogor