مقاله انگلیسی رایگان در مورد مطالعه گزارشگری سرمایه انسانی در انگلستان – الزویر ۲۰۱۸

elsevier

 

مشخصات مقاله
ترجمه عنوان مقاله مطالعه گزارشگری سرمایه انسانی در انگلستان
عنوان انگلیسی مقاله A study of human capital reporting in the United Kingdom
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۱۲ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله
مقاله پژوهشی (Research article)
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus – master journals
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
شاخص H_index ۳۲ در سال ۲۰۱۸
شاخص SJR ۰٫۹۳۲ در سال ۲۰۱۸
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری مالی
نوع ارائه مقاله
ژورنال
مجله / کنفرانس انجمن حسابداری – Accounting Forum
دانشگاه Ulster University – Shore Road – Newtownabbey – United Kingdom
کلمات کلیدی گزارش سرمایه انسانی، افشای روایی، گزارش های سالانه
کلمات کلیدی انگلیسی Human capital reporting, Narrative disclosures, Annual reports
شناسه دیجیتال – doi
https://doi.org/10.1016/j.accfor.2017.11.001
کد محصول E9901
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Highlights
Abstract
Keywords
۱ Introduction
۲ Human capital reporting literature review
۳ Research methodology
۴ Findings
۵ Concluding discussion and further research
Funding
References

بخشی از متن مقاله:
ABSTRACT

Recently, there have been attempts at increasing human capital (HC) reporting in the United Kingdom (UK) through the introduction of government legislation and other initiatives. This paper assesses the current state of HC reporting in the UK by analysing the annual reports of the Financial Times Stock Exchange 100 companies before and after relevant amendments to the Companies Act 2006. The findings show that most of the companies analysed have been increasing their HC reporting, going beyond their statutory duties and moving away from wider intellectual capital disclosures to focus more on HC issues. However, these changes were not universal.

Introduction

It could be argued that one of the fundamental roles of an accountant is to record, measure and report a company’s assets, but in an increasingly complex and turbulent environment many organisations do not know the value of their most valuable asset, human capital (HC). The market value of leading organisations has for several decades been far higher than the value of their physical assets and this has led to calls for HC, along with other intangible items, to be included on balance sheets to give a more accurate impression of organisational value (Seetharaman, Bin Zaini Sooria, & Saravanan, 2002). HC is a subset of intellectual capital (IC), and includes the stock of attributes that employees provide, such as skills, knowledge, experience, commitment and leadership, in exchange for wages and salaries (Roslender, Stevenson, & Kahn, 2012). Given the above, at a strategic level, it is clear that understanding and leveraging HC effectively includes focussing on the aforementioned attributes that were previously referred to as human resources. Ultimately, finding an effective way to record and report HC issues will help firms identify critical sources of value, which in turn should allow them to better manage their HC effectively to gain competitive advantage (Abhayawansa & Abeysekera, 2008; Hatch & Dyer, 2004; Ployhart, Nyberg, Reilly, & Maltarich, 2014; Russ, 2014). As the developed world has moved away from an industrial to a service and knowledge-based economy, an increasing number of organisations will depend on HC assets, as opposed to physical assets, to add value to their services (Adler, 2001). From an accounting perspective, where the need for precise metrics is important, the measurement of HC has proved challenging, and some have argued that the lack of internationally accepted accounting standards for the disclosure of HC has undermined the credibility of corporate accounting reports (Eckstein, 2004; Khan & Khan, 2010). Kim and Taylor (2014: 66) state “this gap in reporting will eventually lead to an underfunding problem for knowledge intensive firms and, at the same time, create an information asymmetry problem for investors”. Furthermore, Molloy and Barney (2015) believe that organisations need to be able to understand the issue of HC to assess the full value of their workforce. Therefore, the issue of HC reporting has not only become a key issue for organisations and shareholders, but also for potential investors and current and potential employees.

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