“Research Proposal” Topic : Human Resource Accounting as a Measurement Tool: Asian Perspective Submitted By: M. Rizwan Arshad. Lecturer Department of Management Sciences The Islamia University of Bahawalpur. PhD Research Proposal of Mr Rizwan Arshad Human Resource Accounting as a Measurement Tool: An Asian Perspective Attempts to account the Human Resource are not new it was Rensis Likert (1963)‚ who initiated research into HR accounting in the 60’s. He stressed the
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Journal of International Business and Cultural Studies Human resource accounting and international developments: implications for measurement of human capital Maria L. Bullen Clayton State University Kel-Ann Eyler Wesleyan College Abstract Human Resource Accounting (HRA) involves accounting for expenditures related to human resources as assets as opposed to traditional accounting which treats these costs as expenses that reduce profit. Interest and contributions to growth in HRA have been evident
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Importance of Human Resource Accounting: Human Resource Accounting provides useful information to the management‚ financial analysts and employees as stated below: a) Human Resource Accounting helps the management in the Employment‚ locating and utilization of human resources. b) It helps in deciding the transfers‚ promotion‚ training and retrenchment of human resources. c) It provides a basis for planning of physical assets via-à-vis human resources. d) It assists in evaluating
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that encompasses other profession and that is why accounting has usually been thought of as highly technical field that can only be understood by the professionals (chartered accountants). Also‚ it has often been called ‘the language of business. Even‚ people in the business world owners‚ managers‚ banks‚ stockbrokers‚ investors‚ human resource managers‚ lawyers‚ to mention a few all uses accounting terms and concepts to describe their resources and the activity of every business they engage in whether
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“Human Resource Accounting – an intangible asset : Comparative & Correlation analysis of disclosures in Annual Reports” 1. Introduction: In present scenario‚ despite the global change‚ Human Resource Accounting is major issue for research & analysis in management. Human resource has always been taken as a ‘soft & light issue’ whose contribution generally can not be measured in monetary terms. There is no role of recording investments‚ benefits rendered by employees‚ valuation & accounting of human
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Human Resource Accounting Essay The success and failure of an entity will depend on how effectively it utilizes its available resources. Managers must attempt to optimize the acquisition‚ allocation and development of the assets of the firm. Managers always equate assets to the physical and financial assets of the firm and often ignore the most important and the key element to the success of the organization – its employees. In service related businesses tangible assets contribute far less to the
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OVERVIEW OF HUMAN RESOURCE ACCOUNTING AND THE POSSIBILITY OF IMPLEMENTATION IN PT X [pic] by: Adyarina Kusuma Prihandika 040913153 Faculty of Economics UNIVERSITAS AIRLANGGA SURABAYA 2011 CHAPTER I INTRODUCTION 1. Background To ensure growth and development of any organisation‚ the efficiency of people must be augmented in the right perspective. Without human resources‚ the other resources cannot be operationally effective. The efficient and effective utilization of
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COMPANY PROFILE Bharat Heavy Electricals Limited (BHEL)‚ owned by Government of India‚ is a power plant equipment manufacturer and operates as an engineering and manufacturing company based in New Delhi‚ India. Established in 1964‚ BHEL is India ’s largest engineering and manufacturing company was a breakthrough for upsurge in India’s Heavy Electrical Equipment industry. Embarking upon the 50th Golden Year of its journey of engineering excellence‚ BHEL is an integrated power plant equipment manufacturer
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with Cash Flow Statement & Notes103–Significant Accounting Policies12010.Subsidiary Companies147Bharat Heavy Plate and Vessels Limited–Directors’ Report149–Auditors’ Report162–Comments of C&AG167– Audited Accounts with Cash Flow Statement & Notes168–Significant Accounting Policies186BHEL Electrical Machines Limited–Directors’ Report197–Auditors’ Report199–Comments of C&AG203– Audited Accounts with Cash Flow Statement & Notes204–Significant Accounting Policies21511.Consolidated Financial Statements221–Independent
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TOTAL QUALITY MANAGEMENT - BHEL The top management of BHEL initiated TQM movement during 1994 and decided to follow the EFQM (European Foundation for Quality Management) adopted by Confederation of Indian Industry (CII) titled “The CII model for Total Quality Management”. The following are a few internationally recognized TQM Models: 1. Demings Model - Adopted by Japanese Organisations 2. Malcolm Baldridge Model - Adopted by American Organisations 3. EFQM Model - Adopted by European
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