Human Resource Accounting

Intellectual capital has been adjudged to be the most invaluable assets to gain a competitive advantage and a key influential factor in influencing the financial performance of an organization on the podium of going concern phenomenon. This study examined the relationship between intellectual capital accounting practices and financial performance of listed manufacturing firms in Nigeria from 2013 to 2022. Human capital efficiency, structural capital efficiency and relational capital employed efficiency were the proxies of intellectual capital accounting while return on assets and earnings per share were the proxies of financial performance. It employed a modified Public 1998 Value Added Intellectual Capital Coefficient (VAIC) model for the determination of specific influence of the components of intellectual capital on financial performance. The researchers adopted and applied ex-post facto research design and secondary data obtained from the audited annual reports and accounts of the fifteen listed consumer goods firms' website and the Nigeria stock exchange fact book. The research data was analysed using basic descriptive, Pearson Product Moment Correlation and Multivariate Regression in a cross-sectional data through econometric procedure with the aid of E-views version 13. The findings revealed that Human capital efficiency (HCE) and capital employed efficiency (CEE) relate significantly with return on assets while structural capital efficiency (SCE) and relational capital employed efficiency (RCEE) were not significantly related to return on assets and earnings per share of quoted consumer goods companies in Nigeria in the period of this study. We thus concluded that intellectual capital accounting practices have not been fully exhibited its intellectual endowment on financial performance of quoted consumer goods companies in Nigeria in the period of this study. Based on the foregoing findings, and conclusion, we recommend that Nigerian quoted consumer goods companies must develop strategies to invest adequately in different intellectual capital components (Human capital, structural capital and relational capital efficiency) for sustaining competitive advantage in this current knowledge-based economy in order to achieve sustainable financial performance which will be reported appropriately in the financial statements of the listed consumer goods firms in Nigeria.

This study examined the impact of macroprudential policy, monetary policy and banking sector performance in Nigeria. This study used ex post facto research design and secondary data from Quarter 1 2007 to Quarter 4 2022. Data were sourced from the International Monetary Fund, Central Bank of Nigeria, and World Bank Database. The study utilized ARDL-bound testing and ARDL-ECM to estimate the data. It was found that in the long run macro-prudential policy Capital Adequacy and Liquidity (Liquid Assets to Short-term Liabilities) have a positive relationship with banking sector performance in Nigeria. More so, Liquidity (Liquid Assets to Total Assets) and Asset Quality have a negative and significant relationship with banking sector performance in Nigeria. In addition, in the short-run, monetary policy tools were more effective and it was found that Exchange Rate and Monetary Policy Rates have a negative and significant relationship with banking sector performance in Nigeria, while Money Supply has a positive relationship with banking sector performance in Nigeria. It was concluded that macroprudential policy tends to be more effective on banking sector performance in Nigeria in the long run, while monetary policy tends to be effective in the short run. Hence, both policies complement each other rather than substitute in mitigating risks Inherent in banking sectors.

This study assess the nexus between human resource accounting and financial performance of listed petroleum marketing companies in Nigeria over the period 2014-2023. The human resource accounting proxy by staff remuneration and staff training cost and financial performance which is proxy by return on asset. Firm size was used as a control variable. The sample of the study covers six (6) companies in the downstream oil and gas sector. The research adopts an ex facto research design and secondary data were collected from the company's annual reports. Descriptive statistics, correlation, and regression analyses were carried out with the aid of E-views. The result reveals that staff remuneration and staff training cost have a significant and insignificant relationship with financial performance of listed petroleum marketing companies in Nigeria respectively. The study concludes that staff remuneration has a positive relationship with financial performance while staff training cost have a negative relationship with financial performance of listed petroleum marketing companies in Nigeria. The study recommends that staff remuneration should be maintained or increased so that staff can continue putting in their best in their job to achieve high performance and cost of staff training should be improved so that staff can acquire the necessary and appropriate skills and the knowledge to carry out their work thereby increasing performance to higher heights.

Disclosure of human resource accounting is an important facet of sound corporate governance to ensure organizational sustainability. However, practices of human resource accounting disclosure (HRAD) have not been made mandatory among Asian countries and therefore to what extend the companies have reported their human resource accounting is not evident. This study aimed to describe HRAD practices among top ranked companies based on ASEAN Corporate Governance Scorecard which include Indonesia, Malaysia, Vietnam, Philippines, Thailand and Singapore. Assessment of HRAD practices was done based on sixteen criteria based on previous studies. A total of 195 companies were assessed based on their annual reports in year 2014 and 2015. The study found that Indonesia has the highest HRAD practices (71%), followed by Thailand (66%), Vietnam (65%), Malaysia (59%), Singapore (43%) and Philippines (40%). It is also found that separate HRAD is almost non-existent except a few companies in Philippin...

Training is one of the most important elements in all type of an organization. It up lifts the performance of an employee and directly improves the performance of an organization. The main objective of this study is to find the impact of training on the performance of the employees. The research design consider in this study is Descriptive Research design. The sampling technique used in this study is Convenient sampling. The data was collected through structured questionnaire. The samples are collected from 120 employees. The objectives are analysed through various statistical tools such as percentage analysis and Chi-Square test. The important finding of the study is that training and development practices have a positive impact on the productivity, quality of work and reduction of errors in the Hatsun Agro product private limited.

Human beings are considered essential to achievement of productivity, well above equipment, technology and money. Human Resource Reporting is an attempt to identify, quantify and report investments made in human resources of an organisation that are not presently accounted for under conventional accounting practice. The necessity of Human resource reporting emerged as a result of the rising anxiety for human relations management in industry. Behavioural scientists (like R Likert, 1960), concerned with the management of organisations, found that the inability of accountants to value human resources was the main hurdle in effective management decisions. However it was criticised on the basis that valuation of human resources is not viable.

Public listed companies in Palestine are enhancing their corporate governance practices, particularly following the introduction of the Code of Corporate Governance in 2009. This development presents an opportunity to boost firm value through various avenues, including intellectual capital. This paper explores the role of intellectual capital in increasing firm value within Palestinian public listed companies. Using a descriptive-analytical methodology, the study examines data from 12 years of annual reports (2011-2022) of listed corporations, employing STATA version 16 for analysis. The findings reveal that components of intellectual capital performance (HCE, SCE, CEE) and intellectual capital disclosure (HCD, SCD, CED) have direct influences on firm value. The research emphasizes the need for companies to focus on enhancing employee skills through effective training, leading to better resource utilization. This paper contributes to understanding how specific aspects of intellectual capital can serve as tools for management to assure stakeholders and enhance overall firm value.

This study examined the effect of board attributes on profitability of listed agricultural companies in Nigeria. The study used a sample size of five (5) agricultural companies listed on the Nigerian Exchange Group (NGX) as at December 2023. Relevant data for the study was extracted from the annual reports and accounts of the sampled companies for a period of fourteen (14) years (2010-2023). The data generated was analyzed using descriptive statistics, Correlation matrix, Ordinary Least Square (OLS) and Generalized Least Square (GLS) regression. The findings reveal that board size, board gender diversity and board meeting have significant effect on profitability of listed agricultural companies in Nigeria while board composition has insignificant effect on profitability. The study therefore recommended that board size should be maintained at an average size in order to optimize firm performance. More so, management should increase as much as possible the board size bearing in mind Nigeria Securities and Exchange Commission corporate governance Code requirement of minimum of five and maximum of fifteen members. Also, both gender (male and female) should be appointed into board of directors providing that they are qualified and willing to serve. However, the optimal board size in relation to the scale of the firm's operation and legal provisions should always be taken into consideration in deciding the ultimate board size.

The study assessed the impact of corporate tax planning on financial performance of listed consumer goods firms in Nigeria. The study employed a causal research design. The population comprised 21 listed consumer goods firms on the Nigerian Exchange Group (NGX) as at 31st December, 2024. A sample size of 16 listed consumer goods firms was selected, and secondary data were obtained from annual reports covering the period from 2015 to 2024. Descriptive, correlation and regression analyses were conducted. The findings of the study show that Effective Tax Rate (ETR) and Cash Effective Tax Rate (CETR) have insignificant impact on the financial performance of listed consumer goods firms in Nigeria. The research concluded that the Effective Tax Rate (ETR) and Cash Effective Tax Rate (CETR), do not have a statistically significant influence on the financial performance of listed consumer goods firms in Nigeria. The study recommended the management of listed consumer goods firms in Nigeria should avoid overreliance on reducing Effective Tax Rate (ETR) and Cash Effective Tax Rate (CETR) as a strategy to enhance firm financial performance. Instead, they should focus on strengthening internal operations, minimizing costs, and improving product competitiveness.

Purpose: To safeguard continuous progress and enlargement of any organisation, efficiency of individuals should be amplified in right direction. Deprived of human capitals, other assets cannot be functionally active and proficiently. Human being, ingredients, technologies, finance and procedures are assets needed for an institute, which may be categorized in two groups as human assets and physical assets. Human Assets are considered to be real resources on the other hand, ingredients, technologies, finance and procedures are considered to be inanimate or physical resources.Design/Methodology/Approach: The present research paper emphasises on the basic requirement of human resource accounting in present rapid change environment. Review based Approach.Finding: The researchers put few steps which may be taken by the Government in this regard. The legal framework is not solving this problem but some moral and ethical steps should be taken by the Top management as well as the Government....

Background: The increasing involvement of pharmacists in public health will require changes in the behaviour of both pharmacists and the general public. A great deal of research has shown that attitudes and beliefs are important determinants of behaviour. This review aims to examine the beliefs and attitudes of pharmacists and consumers towards pharmaceutical public health in order to inform how best to support and improve this service. Methods: Five electronic databases were searched for articles published in English between 2001 and 2010. Titles and abstracts were screened by one researcher according to the inclusion criteria. Papers were included if they assessed pharmacy staff or consumer attitudes towards pharmaceutical public health. Full papers identified for inclusion were assessed by a second researcher and data were extracted by one researcher. Results: From the 5628 papers identified, 63 studies in 67 papers were included. Pharmacy staff: Most pharmacists viewed public health services as important and part of their role but secondary to medicine related roles. Pharmacists' confidence in providing public health services was on the whole average to low. Time was consistently identified as a barrier to providing public health services. Lack of an adequate counselling space, lack of demand and expectation of a negative reaction from customers were also reported by some pharmacists as barriers. A need for further training was identified in relation to a number of public health services. Consumers: Most pharmacy users had never been offered public health services by their pharmacist and did not expect to be offered. Consumers viewed pharmacists as appropriate providers of public health advice but had mixed views on the pharmacists' ability to do this. Satisfaction was found to be high in those that had experienced pharmaceutical public health Conclusions: There has been little change in customer and pharmacist attitudes since reviews conducted nearly 10 years previously. In order to improve the public health services provided in community pharmacy, training must aim to increase pharmacists' confidence in providing these services. Confident, well trained pharmacists should be able to offer public health service more proactively which is likely to have a positive impact on customer attitudes and health.

One of a company's most important intangible assets is its human capital. Because a company’ssuccess or failure depends on how well its few physical resources are exploited by its human resources, a company’s failure to account for human resources and the changes that occur inside may present a misleading image of its performance. due to inconsistent in the literature, the study examine the relationship between human resource accounting and financial performance of deposit money banks in Nigeria. The study used ex-postfacto research design as it entails the use of annual reports and accounts of listed Deposit Money Banks in the Nigerian Exchange Group. Secondary data were sourced from the banks’ financial report for the period of seven (7) years from 2015 to 2021. The dependent variable is Return on Assetsuse as a proxy of profitability, the independent variables are: Staff Cost, Directors’ Remunerations use as the proxy of human resource accounting. The study control for age an...

Many businesses find it difficult to productively organize their working capital and this
causes more trouble than expected because, without it, it is oftentimes difficult to successfully
run these businesses and expect profitability, stability, and continuity. This study, therefore,
considers the effect of Working Capital Management on the Profitability of Listed Consumer
and Industrial Goods Companies in Nigeria. Data from the financial statements of the
companies under investigation were used in the research. Generalized Least Square
regression, variance inflation factor, multicollinearity, heteroskedasticity, and the Hausman
specification test were used to analyze the data. It reveals that the inventory conversion time
and working capital to revenue ratio have a significant outturn on their profit, however, the
cash conversion period and current ratio have no impact on the profitability of listed
consumer and industrial products companies in Nigeria, according to this study. It
recommends that managers of consumer and industrial goods companies should adopt
positive working capital policies and strategies aimed at enhancing the working capital
structure by ensuring that the inventory conversion period is reduced to be the barest
minimum for possible upward review of profitability. Thus, management must prioritize
working capital management as it is currently viewed as a source of concern for many
organizations.
Keywords: working capital management, consumer and industrial goods companies,
profitability, return on assets

This study evaluated the empirical evidence of Human Capital Disclosure HCD on firm profitability in Nigeria. The study employed HCD indicators as (employee remuneration cost ERC; training/development cost TDC; retirement benefit cost RBC), as the independent variables; while the dependent variable Profitability is proxy with Return on Asset ROA. Population included all firms listed in Nigerian Stock Exchange Group NSG (2017-2021); while purposive sampling techniques selected five firms, one from each of the listed five sectors. Cross sectional and time series data was collected from the annual returns of the five listed firms from the NSG, Fact Book, 2021. The analyses methods included Descriptive Statistics, Unit Root Test, Cointegration Test, Pearson Correlations and OLS Regression. Findings indicate that: the adjusted R 2 is 56.5% and these accounts for the systematic variation in the dependent variable ROA; while the remaining 43.5% are accountable by other factors outside the scope of this study. The overall finding shows that HCD is significant on ROA and this agrees with the idea of Resources Based Theory RBT; that the competitive position of a firm depends on its specific assets inputs and not duplicated assets inputs. Other, specific findings show that all the independent variables: ERC; TDC and RBC are all positive and statistically significant on ROA of the pooled sectors. The study contributes with the empirical evidences for academia and the modernized models of HCD. Recommend is that since HCD is significant, firms' managers should start identifying, measuring and disclosing human capital. Study findings' implications show the need for listed firms to recognize and treat human capital and disclose same as an intangible asset in published accounts.

Despite almost universal agreement that employee absenteeism leads to decreased production efficiency, there is little documentation of a negative relationship between these variables. Recently, Staw and Oldham (1978) have even argued that absenteeism might lead to increased productivity, at least at the individual level of analysis. The present

Human beings are considered essential to achievement of productivity, well above equipment, technology and money. Human Resource Reporting is an attempt to identify, quantify and report investments made in human resources of an organisation that are not presently accounted for under conventional accounting practice. The necessity of Human resource reporting emerged as a result of the rising anxiety for human relations management in industry. Behavioural scientists (like R Likert, 1960), concerned with the management of organisations, found that the inability of accountants to value human resources was the main hurdle in effective management decisions. However it was criticised on the basis that valuation of human resources is not viable.

The purpose of this study is to most of which indicate that human resource accounting disclosures have an influence on company performance, which refers to the research of al Mamun (2009) and Widodo (2014). Seeing that there are not many studies in Indonesia that examine the disclosure practices of human resource accounting in Indonesian companies and their relationship to company performance, it is very appropriate to conduct further research in Indonesia and contribute to novelty to this research. Research that can provide empirical evidence to practitioners and regulators that human resource accounting has great benefits for companies on financial performance. This research is a descriptive quantitative study with the type of describing the factors that affect the level of human resource accounting disclosure. The data used is secondary data from annual financial reports (annual reports) published on the Indonesia Stock Exchange (IDX) through the website www.idx.co.id in the 2017...

Employee training programs are pivotal in enhancing organizational effectiveness, particularly in the IT sector, where innovation and skill development are essential. This study examines the impact of structured training initiatives on organizational productivity and employee performance in Pune's IT industry. Using quantitative methods, the paper explores three core objectives, tests a hypothesis, and offers actionable recommendations to strengthen training outcomes.

This study examines Small and Medium scale Enterprises (SMEs) and economic growth in Nigeria with the aid of secondary data sourced from World Bank Development Indicators (WDI), CBN annual statistical bulletin and bulletin of the national bureau of statistics (NBS) covering a period of 1990-2024. The method of analysis employed was the ordinary least square method of multivariate regression utilized in analyzing the log-linearized Model of real gross domestic product (RGDP) as dependent variable and Agriculture, Manufacturing, educational institution, Renewable energy SMEs as independent variables. The estimated model shows that that all four variables had a significant positive impact on RDGP thereby highlighting the importance of these four components to promoting economic growth. The study recommends that the government should assist these SMEs by granting loans, access to finance, reduced taxation and subsidies that will improve their productivity and in turn have a positive impact on economic growth in Nigeria.

Knowledge- based firms have a large proportion of their investment in intangible assets and this poses a real challenge both for financial and managerial accounting that traditionally have not adequately reflected the investment and performance of intangibles in financial statements. This study examines the impact of intellectual capital efficiency on profitability of six listed healthcare firms in Nigeria between 2008 and 2017. This was examined by means of value-added intellectual coefficient (VAIC) and it analyses how intellectual capital efficiency affects the profitability of these firms measured by return on assets (ROA). Multiple regression technique was applied on data to draw inferences. The finding of the study reveals that structural capital efficiency has positive and significant impact on the ROA of the firms under study. On the other hand, human capital efficiency and relational capital have no significant impact on the profitability of the firms. Based on the finding of the study, which shows that structural capital efficiency (SCE) has significant impact on ROA, it is therefore recommended that listed healthcare firms in Nigeria should continue to invest more on their internal capital such as patent, trademarks and so on in order to better their performance since this hidden capital have been seen as assets that can generate revenue and enhance the performance of an organisation positively.

The improvement of profitability to achieve financial growth is driven by technological implementation, process improvement, and optimal capital structure. This study investigates the effect of structural and capitalemployed efficiency on the financial performance of listed consumer goods companies in Nigeria. An ex-post facto research design was used on the panel data utilizing purposive sampling techniques to select a sample size of twelve (12) from a population of twenty-one (21) listed consumer goods in Nigeria. The study covered the period from 2013 to 2023 and employed multiple regression techniques using STATA 13 software. The results reveal that structural capital and capital-employed efficiency positively and significantly affect financial performance. This study concludes that structural and capital-employed efficiencies significantly affect the financial performance of listed consumer goods companies in Nigeria. The study, therefore, recommends that firms should work to maximize their structural capital by developing internal processes and exploiting organizational knowledge. Firms should also establish strong financial management through optimal capital structure to improve their capital investment efficiency.

Human beings are the most precious resource for any organization. Employees are the greatest asset of an organization
and the success or failure depends on the skill and the performance of the employees. Human Resource Accounting is a
process of identifying and measuring data about human's resource and communicating this information to the interested parties. HRA helps the
management in taking managerial decision relating to selection, lay-off, transfers, training, promotion etc.
The use of HRA is however limited by lack of universal approach to its reporting and low level of awareness and acceptance of the technique.
Currently in the era of international trade and commerce, uniformity in accounting standards and disclosures has become essential. As a step for
global accounting, India too decided to converge with IFRS by developing a standard called Ind AS. This paper aims to study role of Human
Resource Accounting in India as well as impact of convergence of IFRS on HRA in India.

The study investigates the correlation between research and development (R&D) and training and development (T&D) investments in creative companies in Bangladesh. It aims to understand the economic benefits of fostering a creative corporate environment, as well as its impact on employee wages. We collected data from a sample of companies in Bangladesh, which included expenditures and employee wages. We used multiple regression models to control for potential confounding factors. The findings reveal a positive correlation between R&D investments and employee wages. Companies that allocate more resources to R&D tend to pay higher wages due to the development of new products and processes, enhanced employees' skills, and the attraction of talented and skilled employees. T&D investments also lead to increased productivity and efficiency, which in turn boosts the company's financial performance. Additionally, T&D can improve employee morale and job satisfaction, leading to lower turnover rates and a more stable workforce..

The objective of the study was to investigate the effect of bank-specific and corporate governance mechanisms on the financial and social disclosure level of Ethiopian commercial banks. To address this objective, six years of secondary data were collected from seventeen commercial banks. Financial and social disclosure levels, measured using an unweighted disclosure index, were used as dependent variables, while bankspecific characteristics (such as profitability, age, size, leverage, and liquidity) and corporate governance mechanisms (such as board size, board diversity, board independence, audit committee size, and audit committee independence) were used as independent variables. Generalized Least Squares (GLS) estimation was used to examine the association between dependent and independent variables and to test the hypotheses. The results evidenced by GLS regression revealed that profitability, bank size, and board size have a significantly positive effect on financial disclosure. Conversely, leverage, liquidity, and audit committee independence significantly negatively affect financial disclosure. However, age, board diversity, and audit committee size have no significant effect on the financial disclosure level of Ethiopian commercial banks. Moreover, the results documented from FGLS estimation indicate that profitability has a positive significant effect on social disclosure, whereas liquidity

Accounting system for business organization is widely known by economic society, especially for those who are interest in accounting. On the other hand human resource accounting system in accounting, hasn't been know widely. Human resource accounting system which is usually used by business organizational, both service and industrial organization, is conventional accounting. This system treats all expenses concerned with human resources as one expense, consequently this expense will be deleted directly is related period. The review of human resources accounting system need to be done basically, moreover it must be based on human resource treatment properly. Human resource has no longer the same position and treatment with other resources.

This study explores the theoretical foundations, market dynamics, and strategic implications of mergers and acquisitions (M&A) within the U.S. capital market, aiming to identify key theories, assess previous research, and provide insights into corporate consolidation trends. The objectives include examining fundamental M&A theories, analyzing financial and regulatory market dynamics, reviewing valuation methods and post-merger integration challenges, and understanding the strategic implications for corporate growth and shareholder value. Using a literature review methodology, the study synthesizes academic research, industry reports, and empirical studies to evaluate theories such as agency theory, synergy theory, and resource-based perspectives alongside empirical evidence on deal structures, financing mechanisms, and post-merger performance. The findings indicate that financial synergies, market expansion, regulatory influences, and competitive pressures drive M&A transactions. Moreover, the study posits that for a successful M&A deal, due diligence, valuation accuracy, and integration strategies are key. The study also highlights the impact of evolving market conditions, technological advancements, and policy changes on M&A trends. In conclusion, M&A remains a vital strategy for corporate growth and market positioning in the U.S. capital market, though no single theory fully explains all M&A activities.

Human Resource Accounting (HRA) is a new approach whereby people capital is given value and that
value is placed on financial and social performance measures. This paper discusses the theoretical basis,
models, and application of HRA with special emphasis on its role in increasing profitability for
organizations. From the theoretical perspective, based on empirical data and case studies, HRA is
regarded as linking financial returns with social responsibility. The paper discusses HRA models in
depth, including the Lev and Schwartz Model, Flamholtz Model, and Hermanson Model, with various
tables and in-depth data analysis. Results have shown that companies that practice HRA have better
profits, employee satisfaction, and sustainable growth.

Within the accounting sector, human resources accounting is a specialty area. Human Resource
Accounting (HRA) involves accounting for individuals as primary resources. It assesses the cost
and value of people within an organization. Since the start of the globalization of services and
commerce, human resources have been an increasingly crucial component of every corporate
enterprise's success. Humans are at the core of the modern corporate world, whether in
commerce, manufacturing, or services. Although research has been ongoing since 1691, many
organizations traditionally viewed their employees as paid workers. However, since the 1960s,
human resource accounting has gained momentum, and many organizations have begun to adopt
these practices. The public sector BHEL was the first to take this step, implementing human
resource appraisal and reporting procedures in the FY 1974–1975. the main subject of this study
is Analyzing HRA, identifying problems, investigating these problems and challenges, and then
providing recommendations based on the study's findings.”

In the current post globalized era, managing business has become very challenging. Globalization is the process of integration of Human Resources, Goods, Finance, Knowledge and Culture across the world. Talent Management is the need of an hour. The organization must have a well defined Talent Management process consisting of recruiting, training, managing, supporting and compensating the human resources acquired. It refers to the anticipation of required human capital the organization needs at the time then setting a plan to meet those needs. It is observed that in many employment categories, particularly high skilled areas such as IT, Software Development, Electrical Engineering, Accounting and Finance, the labour turnover is very high. Retention is a challenge faced by many of the world's most admired companies. Organizations are accelerating their internal talent retention strategies. Against this background, the present research paper focuses on cost effectiveness of "Internal Talent Retention" as a strategy of "Talent Management". The objective of research paper is to study the costs involved in Retention of employees Vs. Hiring. The research paper also covers analytical study of cost effectiveness of "Internal Talent Retention" as a strategy and explores the factors affecting attrition. After analyzing the data, the researcher would give suggestions to the corporates to make Retention strategy more effective. The proposed research work is "Exploratory" in nature. The Secondary Data would be collected from authentic sources like reference books on Talent Management, HR policy of selected companies, journals, articles and websites etc. The Primary Data would be collected by survey method through unstructured questionnaire from selected corporates. The Primary data and Secondary data would be analyzed to arrive at conclusions and suggestions. The analysis of costs of attrition led the researcher to conclude that retention emerges as a cost effective tool, talent strategy is strongly tilted towards the old paradigm of "Grow from within, internal talent retention strategy not only saves the cost but also encourages long term loyalty and hiring becomes costlier than retention. To sum up, strategy should seek In-House talent to grow thereby avoiding recruitment costs would be beneficial in the long term.

The present study investigates 10 private commercial banks' human resource accounting disclosure practices listed on the Dhaka Stock Exchange in Bangladesh. This study was secondary data in nature for 5 years (2019)(2020)(2021)(2022)(2023). The data were analyzed using descriptive statistics, tabulation, graphical representation, correlation of coefficients and multiple regression model. The findings demonstrates that financial institutions' accounting disclosures for human resources are on medium stage. Shahjalal Islami Bank PLC performs the most HRAD information while NCC Bank PLC discloses the least information. About 10 banks' financial performance as Return on Assets (ROA) depends on human resource cost as Staff Training Cost (STC). The study has implications for optimal/high standard practices on human resource accounting and valuable insights on HR cost as a main source of financial performance development.

This study delves into the role of Self-Help Groups (SHGs) as a key driver of women's economic empowerment, particularly in fostering the growth of Micro, Small, and Medium Enterprises (MSMEs) in India. The paper explores how SHGs contribute to the MSME sector by facilitating access to finance, skill development, and entrepreneurship for women, while also addressing the socioeconomic challenges they face. Through a comprehensive analysis, including case studies from various regions, this research presents actionable insights on enhancing the impact of SHGs in promoting sustainable MSME growth, overcoming existing barriers, and proposing practical solutions for improving government support.

Using human resource accounting to determine the price and worth of employees as an intangible asset for the business's financial records is a serious contest amongst scholars as to the method to adopt. However, it is acknowledged as a crucial asset and value creator. It is therefore unequivocal to say that the ability of a manager in the management of other resources is critical to the success of the company. In Nigeria, there is growing interest in the field of human resource accounting and reporting. The study reveals that while other researchers have looked at Human Resource Accounting (HRA) in various industries with a focus on various businesses, much have not been done to evaluate the impact HRA has in the banking industry. Thus, this study examined the impact of human resource accounting on the financial performance of deposit money banks in Nigeria. It specifically examined the impact of Human Resource Accounting (Gross Labour Cost) on the Return on Equity (ROE) of Nigerian Deposit Money Banks; and determined the impact of Human Resource Accounting (gross Labour cost) on the Profit after Tax (PAT) of Deposit Money Banks in Nigeria. The secondary data used in this study came from the ten (10) quoted banks listed on the Nigerian Stock Exchange. Their annual reports and financial summary were used from 2011 to 2020. Using the Statistical Package for Social Science (SPSS) version 23, the data retrieved from the financial report of the examined banks were analyzed using descriptive statistical pearson correlation and ordinary least square technique (OLS) regression. The linear regression models used in the study align with the previously developed research hypotheses. The study found that Human Resource Accounting (Gross Labour Cost) has a positive contribution of 0.001 impacts on Return on Equity (ROE). However, the effect of GLC is statistically insignificant with a P-value of 0.222˃0.05. So also, the results further revealed that human resource accounting has a positive effect on the profit after tax (PAT) and it is statistically significant with the P -value of 0.039 ˂0.005level of significance. Consequently, the study validated the existence of a significant positive impact of Human resource accounting on bank's profitability. Based on the study's findings, it was concluded that, using the decision-making theory as a guide, organizational financial performance is influenced by the performance of the people who make up the organization. The study recommended among others that Businesses ought to put more money into the education and training of their staff members and guarantee low labor turnover and strong employee retention.

This study undertakes a comprehensive exploration of Green Accounting Practices, focusing on a  comparative  analysis  of  two  key  components:  Environmental  Accounting  and  Natural Resource  Accounting,  within  the  realm  of  business  operations.  As  the  global  business landscape    increasingly    recognizes    the    importance    of    environmental    sustainability, understanding the nuances of these accounting practices becomes imperative. Environmental Accounting represents a paradigm shift in how businesses account for the costs and benefits associated  with  economic  activities.  The  integration  of  environmental  data  into financial systems  allows  for  a  more  accurate  evaluation  of  the  true  cost  of  production  and consumption.  On  the  other  hand,  Natural  Resource  Accounting  focuses  specifically  on quantifying the depletion and degradation of essential resources like water, minerals, forests, and  biodiversity.  Together,  these  accounting  practices  aim  to  provide  businesses  with  a comprehensive toolkit for measuring, managing, and mitigating their environmental impacts. Through  a  comparative  lens,  this  study  seeks  to  delineate  the similarities  and  distinctions between  Environmental  Accounting  and  Natural  Resource  Accounting  in  the  context  of business  operations.  It  delves  into  the  methodologies,  metrics,  and  tools  employed  by businesses to account for their environmental footprints and natural resource utilization. By identifying  best  practices  and  potential  areas  for  improvement,  the  research  aims  to contribute  valuable  insights  to  businesses,  policymakers,  and  academics,  fostering  a  deeper understanding  of  how  environmental  considerations  are  integrated  into  financial  decision-making  processes.  The  findings  of  this  study  have  implications  for  enhancing  corporate transparency,  sustainability  strategies,  and  responsible  resource  management,  thereby promoting  a  more  environmentally  conscious  and  economically  sustainable  approach  to business operations.Keywords: Green Accounting, Environmental, Natural, Sustainability, Resource Accounting.

This study investigates the impact of human capital cost on the financial performance of listed commercial banks in Nigeria from 2009 to 2023, employing an ex-post factor research design. The population comprises fifteen listed commercial banks in Nigeria, with data collected from audited financial reports and the Nigeria Stock Exchange fact book. The study employs descriptive statistics and multiple regression analyses. Findings reveal significant variability in training costs and financial performance (ROA) among Nigerian commercial banks, indicating diverse human capital investment strategies and effectiveness. Health safety costs demonstrate a positive and statistically significant relationship with ROA, suggesting that investments in employee well-being contribute to improved financial performance. Conversely, no statistically significant relationship is found between training costs and ROA, implying that current training investments may not effectively translate into financial performance improvements. The study's poor overall model fit, evidenced by a negative adjusted Rsquared, indicates that factors beyond training and health-safety costs likely influence bank performance. The uneven distribution of financial performance among banks suggests that high-performing institutions maybe driving overall industry performance. Recommendations include increasing investments in employee health and safety programs, reassessing training strategies to improve effectiveness, developing targeted human capital management approaches, and investigating additional factors influencing financial performance such as organizational culture, management practices, and technological investments.

Financial performance is very important for the success of any profit making organization. It is one of the element that attracts the attention of investors, hence, the need to be maximize. Despite the attention gain in finance theory, the results of the studies on the relationship between assets management and financial performance remain inconsistent and inconclusive. Thus, this study examined the moderating effect of intellectual capital on the relationship between assets management and financial performance of listed consumer goods companies in Nigeria. Adopting correlation research design and agency theory, the data collected from annual reports and accounts of the sampled companies for the period of five (5) years (2016-2020) were analyzed using both descriptive and inferential statistics. The study revealed that fixed assets turnover and inventory turnover have positive and significant effect on return on assets of the companies, while account receivables turnover has negative but significant influence on return on assets. Furthermore, intellectual capital was found to have positively and significantly moderated the relationship between assets management and financial performance of the companies. This implies that, listed consumer goods companies that invest high in human and structural capital perform financially better than its counterpart through effective and efficient utilization of companies' assets and minimization of agency cost. Hence, the study recommended that, for the listed consumer goods companies in Nigeria to improve their financial performance, they should improve investment in both human and structural capital.

The paper aims at Assessing Possibilities for Domestication of HRA Practice in Nigeria, we review historical background of HRA and its current practices around the world in order to highlight some important lessons that cloud be learned by Nigeria as benefit or otherwise of HRA practice to the economy. The study utilized purely secondary data in form of journal articles, theses, dissertations and web-based materials. This paper discovered that, the existing accounting practice lack regard to human resource as an asset and that have significantly discouraged the use of any or a combination of measurement technique(s) in quantifying human resource let alone reporting it in Nigeria, it also established that HRA practice will enhance the completeness and quality of financial reporting in Nigeria by providing more information on the real value of companies to investors and other stakeholders for rational decision making. Moreover, the article concludes that, it is possible to domesticate HRA practice in Nigeria considering that, both professional and accounting standards are capable of accommodating HRA practices especially with the growth of service sector in the Nigerian economy and the manner in which convergence and harmonization of accounting practice grow stronger by the day. Finally we recommend for domestication of HRA practice in Nigeria through legislation and ensuring complete participation of all stakeholders, also international accounting standard (38) on accounting for intangible assets shall be expanded to cover human resource or there should be a new standard developed to carter for HRA practice in Nigeria.

Timeliness is an important qualitative characteristic of accounting and is a fundamental element of the relevance of financial reporting information. A company should be in a position to issue its financial statements timely. This research aims to investigate the timeliness of financial statements among the Deposit Money Banks in Nigeria. For the study, we selected a sample of 15 Deposit Money Banks listed by the Nigeria Stock Exchange between 2005 and 2013. The data were analyzed and results estimated using Ordinary Least Square (OLS) Regression which was complimented with the panel data estimation technique. The study tested for the relationship between bank size, leverage, profitability, audit firm size and the timeliness of financial statements. All the variables examined were found to be statistically significant except for leverage. The findings reveal that most of the banks now comply with regulations which enhance timely reporting of financial statements in Nigeria .It is hi...

The study investigates 28 banks listed on the Dhaka Stock Exchange's degree of human resource accounting disclosure standards. The study took into account a two-step procedure to gauge the extent of HRA disclosure in the annual reports of each distinct bank for each year: Building the human resource accounting disclosure index and grading the disclosure items are the first two steps. The data were analyzed using descriptive statistics, tabulation, and graphical representation. The outcome shows that banking organizations' accounting disclosures for human resources are still in their infancy. Standard, Southeast, and Mercantile Banks collectively disclose the most HRA information, while ICB Islamic Bank Ltd. discloses the least information. The study has the implication for current professional practice and is an important addition to existing literature in the arena of human resource accounting disclosure.

With growing globalisation, competition in the market, and oversaturation of human resources, human capital is gaining more importance. Global North countries and emerging nations prioritise the development of human capital to accelerate economic growth through the necessary allocation of time and resources. The development of human capital is one of the key strategies for leading the global market. The idea of human capital was traced in the 18th century by Adam Smith and he suggested that improving human capital through training and education leads to more profitable enterprises. The concept of human capital (HC) was coined by Theodore Schultz, who defined human capital as “skills, knowledge, and similar attributes that affect particular human capabilities to do productive work." HC directly impacts on productivity, innovation, and overall competitiveness. The efficient management of HC has become a key determinant of a company's ability to adapt, grow, and maintain a sustainable competitive advantage in the dynamic business environment. So far, firms need to invest in the development of human capital. Investments made in the improvement of skills, knowledge, and education of human resources can enhance firm performance. In this context, many studies have taken place. The current study reviews the literature available from India and outside India on the same perception. Through examining the current literature, researchers can find further scope for research in the area and enhance our understanding of the concept.

All the headings should be in a 10 point Calibri Font. These must be bold-faced, aligned left and fully capitalised. Leave a blank line before each heading. SUB-HEADINGS: All the sub-headings should be in a 8 point Calibri Font. These must be bold-faced, aligned left and fully capitalised.

Corporate governance is becoming the agenda of discussion among academicians, financial regulators and government as a result of corporate scandals and malpractices around the world. Corporate governance mechanism can be viewed from both internal and external dimensions. In an economy where the external mechanism is not effective, the internal mechanism related to board, play crucial role in regulating the activities of managers and align interest of management with that of shareholders and other stakeholders. Literatures witnessed that diversity of board, is in its central part to enable board to effectively discharge its responsibilities. The objective of this research therefore, is to analyze the effect of board diversity on financial performance of private commercial banks in Ethiopia. Data for the study was collected from financial statement and documents of six commercial banks for the years 2000 to 2013. An econometric model has been applied to panel data of fourteen years. T...

One of a company's most important intangible assets is its human capital. Because a company’ssuccess or failure depends on how well its few physical resources are exploited by its human resources, a company’s failure to account for human resources and the changes that occur inside may present a misleading image of its performance. due to inconsistent in the literature, the study examine the relationship between human resource accounting and financial performance of deposit money banks in Nigeria. The study used ex-postfacto research design as it entails the use of annual reports and accounts of listed Deposit Money Banks in the Nigerian Exchange Group. Secondary data were sourced from the banks’ financial report for the period of seven (7) years from 2015 to 2021. The dependent variable is Return on Assetsuse as a proxy of profitability, the independent variables are: Staff Cost, Directors’ Remunerations use as the proxy of human resource accounting. The study control for age an...

The paper aims at Assessing Possibilities for Domestication of HRA Practice in Nigeria, we review historical background of HRA and its current practices around the world in order to highlight some important lessons that cloud be learned by Nigeria as benefit or otherwise of HRA practice to the economy. The study utilized purely secondary data in form of journal articles, theses, dissertations and web-based materials. This paper discovered that, the existing accounting practice lack regard to human resource as an asset and that have significantly discouraged the use of any or a combination of measurement technique(s) in quantifying human resource let alone reporting it in Nigeria, it also established that HRA practice will enhance the completeness and quality of financial reporting in Nigeria by providing more information on the real value of companies to investors and other stakeholders for rational decision making. Moreover, the article concludes that, it is possible to domesticate HRA practice in Nigeria considering that, both professional and accounting standards are capable of accommodating HRA practices especially with the growth of service sector in the Nigerian economy and the manner in which convergence and harmonization of accounting practice grow stronger by the day. Finally we recommend for domestication of HRA practice in Nigeria through legislation and ensuring complete participation of all stakeholders, also international accounting standard (38) on accounting for intangible assets shall be expanded to cover human resource or there should be a new standard developed to carter for HRA practice in Nigeria.

Corporate sustainability plays a crucial role in the success of organizations, including the insurance sector. Investing in social responsibility enhances the public's perception and ownership towards the company. This study aims to investigate the Practices of Corporate Social Responsibility (CSR) in Nepalese Insurance Companies. A descriptive design is employed for this research, utilizing appropriate tables to analyze and present the data. The analysis focuses on all 37 insurance companies in Nepal, which include 14 life insurance, 14 non-life insurance, 2 reinsurance, and 7 micro-insurance companies. To achieve objectives of the study, both primary and secondary data are collected. Primary data were gathered using judgmental sampling, in which chosen respondents filled out questionnaires, while secondary data were obtained from various journals, reports, magazines, and websites.

Accounting from the very beginning is confined to record only those business transactions which can be expressed in monetary terms. It was not a problematic issue till business meant dealing in tangible items. Gradually with the passage of time business shifted from production of goods to providing services to the customer. It was the time when it was felt that the most important asset of a company is human beings. They cannot be ignored in accounting. Without recording them the balance sheet of the company does not depict the true picture of the concern. That was the time when the concept of human resource accounting came and academicians started giving their theories and views regarding recording of this most important asset.