Purpose – The purpose of this paper is to explore how the managers of early adopting Australian firms contribute to the institutionalisation of integrated reporting (IR). Design/methodology/approach ...– This study is situated within institutional theory. The authors undertook semi-structured interviews with 23 Australian managers. The authors drew on Gabriel's (2000) poetic analytics to show how the sensemaking activities of the early adopters contribute to the institutionalisation process. Findings – Two main narratives dominate our managers’ experience: IR as story-telling and IR as meeting expectations. These two narratives are constructed simultaneously and theyset up contrasting plots regarding salient events, responsibilities and characters that are resolved through one or more of three “inter-narratives” that background these tensions. The inter-narratives suggest time, the company's strategy, and talking and engagement can solve problems. Research limitations/implications – The authors argue that the managers of early adopting firms are important in the institutionalisation process. Even though they may not necessarily be institutional entrepreneurs they do engage in important “institutional work”. The study is limited by its predominant focus on only one participant to the institutionalisation process, and it is may be the case that the institutionalisation of IR is not ultimately successful. Originality/value – Provides in-depth insights into an under-researched participant in an institutional field contributes to institutionalisation. Additionally, it sheds light on the conditions under which firms will engage with IR.
This research explores how accounting and HR employees perceive the value of managerial accounting and HR practices in their organizations. Our study was restricted to participants employed in ...publicly listed organizations allowing us to explore how their perceptions equate with objectively measured firm performance. In total, 186 employees completed a series of measures exploring their perceptions of managerial accounting practices and the value of using HR as a measurement tool. Further, we regressed our accounting and HR measures on financial, non-financial, and market-based aspects of corporate performance. Our findings reveal that compared to accounting employees, HR employees place a higher value on using HR metrics and diagnostic styles of managerial accounting systems. Further, internal accounting and HR systems impact firm performance and corporate information environment. Our research has practical implications for strategic policy makers within publicly listed corporations that influence accounting and HR organizational cultures.
This study examines the association between corporate attributes and human resource accounting disclosures of non-financial companies listed on the Vietnam Stock Exchange. Data were obtained from the ...annual reports of 80 selected companies for the period 2016-2018. Content analysis was also applied to analyze the extent of human resource disclosures. To determine the level of voluntary disclosures of Vietnamese listed companies, the human resource disclosure index consisting of 32 items was developed. For hypothesis testing, we used panel regression, employing techniques like the pooled-ordinary least squares, fixed effects model, and random effects model to analyze the data. The findings reveal a significant positive relationship among firm size, foreign ownership, and human resource accounting disclosures. However, other variables, including listing age, leverage, and profitability, exhibit no relationship with human resource accounting disclosures. In addition, based on the content analysis results, it can be concluded that human resource accounting disclosures by Vietnamese listed companies are quite low, and there is room for improvement. The study contributes to the limited research on this field in Vietnam. Moreover, the disclosure index constructed in this study may be utilized by local companies as a benchmark to enhance their human resource disclosures in the future.
This research aims to analyze the recognition of the existence of human resource as assets in the financial statements and the various obstacles encountered in the application of human resources ...accounting. This research uses a descriptive analysis in analyzing secondary data related to these issues. Therefore, the need for encouragement through empirical research to create uniformity in the measurement of human value and also efforts to revisit the definition of assets, so that the human resource could be recognized as asset and then is also recognized as General Accepted Accounting Principle.
Chronicles of wasted time? Owen, David
Accounting, auditing & accountability journal,
2008, Volume:
21, Issue:
2
Journal Article
Peer reviewed
Purpose
The purpose of this paper is to present a critical review of the development and current state‐of‐the‐art of social and environmental accounting (SEA) research, with particular reference to ...the role and contribution of the
Accounting, Auditing & Accountability Journal
, while also offering some pointers as to how the field may develop in the future.
Design/methodology/approach
The approach combines a literature review and critique, with particular emphasis on SEA papers published in
AAAJ
(1988‐2007) together with other papers published in a range of leading‐edge journals (2004‐2007).
Findings
While published SEA research covers a wide range of topics, particular emphasis has been placed on polemical debate and studies investigating the organisational determinants and managerial motivations underpinning reporting initiatives. Some evidence is produced of a
rapprochement
between mainstream SEA scholars and critical theorists, with the moral foundation, and interventionist stance, of the former being combined with the historically and theoretically informed perspective of the latter. Evidence is also offered of field‐based studies achieving greater prominence in the literature in recent years.
Research limitations/implications
While a “broad brush” analysis of the historical development of SEA research is offered, detailed investigation is largely confined to the contribution of
Accounting, Auditing & Accountability Journal
and that of contemporary research studies.
Practical implications
Agreement is expressed with the conclusions emanating from previous authoritative reviews of the field concerning the need for engagement with practice on the part of researchers. However, a managerial perspective is eschewed in favour of recommending articulation of research to social movements and working directly with stakeholder groups.
Originality/value
The paper provides a detailed analysis of the contribution made by one particular leading edge journal, while further drawing on recently published work in a range of journals in order to develop pointers for future effective interventions by SEA researchers in matters of public policy and praxis.
The current research was undertaken to find the impact of attitude towards Human Resource Accounting on performance of undergraduate student’s education. The research was carried out as a pilot study ...on accounting department’s students who are pursuing their 3rd year and final year of their under graduation in a private university which is located in Kurdistan Region – Iraq. The total number of students in accounting department was 125 where 59 students responded to the questionnaire distributed. Researchers used Delphi technique where respondents are given chance to choose their responses in the first round randomly. All results of each item of the survey were shown to the respondents in the second round and requested to re-confirm their responses and provided freedom to change their responses. Researchers found few differences from first round to the second round of survey with the same respondents. Researchers constructed a basic model to understand the impact of predicted variable and predictor variables. The predictor variable for current research is attitude towards Human Resource Accounting and Predicted variable is performance of undergraduate students’ education. The null hypothesis got rejected in the study. The research gap was identified by the researchers as literature was completely focused on reporting, measuring and evaluating the human values but overlooked the attitude part related to human resource accounting. Current research helps the educational institutions to understand the value of human resource accounting and implication of it to achieve high level of productivity among student community
Human Resource Accounting (HRA) is similar in principle to the financial accounting, that is, just as financial accounting reflects the costs of assets such as building and machinery, it shows human ...resources as capital not as expenses. Thus, it shows the investment, the organisation makes in its people and how their values change over a period of time. It is a sophisticated way to measure the effectiveness of personnel management activities and the use of people in an organisation. It involves measuring the costs incurred by an organization to recruit, select, hire, train and develop the human assets. Thus it is important for a company as well as by country to measure the human contribution and that is only be analysed with the help of HRA. The current paper uses 4 companies i.e. SAIL, NTPC, RIL and INFOSYS for the period of 8 years. This paper aims to analyze the nature of human resource accounting disclosures in India.
Objective: The debate on human resource accounting is still ongoing, namely in particular the accounting treatment on the recognition of all human resource expenditures, whether recognized as an ...expense or an asset. As the company’s driving force, humans have an important role but are recognized as an expense in the financial statements. Therefore, this study aimed to develop an alternative model in human resource accounting.Design: This study was structured to build a human resource accounting model by synthesizing the biological asset concept in recognition and measurement. It also used Homo religious analysis to clarify the nature and treatment of human resource accounting.Finding: The concept of human resource accounting was compiled through the growth, production, degeneration, and procreation cycle. Human resource accounting based on homo economicus is far from human values. It only touches on material but not other aspects of human welfare. Additionally, the value was added by synthesizing homo religious as a model for developing human resource accounting. This value complements the position of human resource accounting to cover the aporetic problems between humans, accounting, and God.Theoretical and practical implications: First, human resource accounting is structured based on its characteristics, recognition, and measurement through several stages. This is expected to explain the position of human resources as a burden or an asset. Furthermore, the structuring should have a materialistic economic motive and must be based on God's law in achieving human welfare. Second, it is important to treat human resources by aligning the soul, nature, and God as a manifestation of added value. This aims to balance human resources and the company and be reported in financial statements narratively.Originality: This study referred to the post-secular religious currents to contribute to critical and interdisciplinary awareness in accounting. It aimed to complete human resource accounting development by tracing humans as homo religious.
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