E-resources
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Sidharth, Geeta
OPUS: HR Journal, 01/2022, Volume: 13, Issue: 2Journal Article
Human resource accounting (HRA) researchers all over the globe are engaged in measuring HRA disclosures (HRAD) practices and their linkages with performance, productivity, investments, and company characteristics. A major limitation of these research efforts is the application of a unidimensional unweighted HRAD index due to the unavailability of an updated weighted HRAD index. This research paper is an attempt to fill this void in the existing HRA research area by suggesting an all-inclusive, multi-dimensional weighted HRAD Index that is capable of capturing significant trends in HRA reporting in quantifiable numbers that can be then made subject to numerical or statistical applications. The proposed index is segmented into three sections including 28 broad items of qualitative and quantitative information about human resources with the most importance assigned to Industrial Relations, Training Programs, Employees participation in management, HR value, and Profit to HR ratio. To demonstrate the suitability of the index in intra-company and inter-company comparisons, it’s applied to two leading corporates in India - Infosys and MMTC selectively for four years over a period ranging from 2001-02 to 2021-22. The proposed index will be useful for human resource managers, users, and HRA researchers in improving the quality of their decisions and measurements.
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