"HUMAN RESOURCE ACCOUNTING AND AUDITING"

Author: NISAMUDHEEN. T
Publisher: Lulu.com
ISBN: 1365402576
Category : Education
Languages : en
Pages : 182

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Book Description
This unit aims to provide a basis for the conceptual framework of Human Capital Management. An attempt is made to highlight the following aspects.

"HUMAN RESOURCE ACCOUNTING AND AUDITING"

Author: NISAMUDHEEN. T
Publisher: Lulu.com
ISBN: 1365402576
Category : Education
Languages : en
Pages : 182

Get Book Here

Book Description
This unit aims to provide a basis for the conceptual framework of Human Capital Management. An attempt is made to highlight the following aspects.

Human Resource Accounting

Human Resource Accounting PDF Author: Eric Flamholtz
Publisher: Springer Science & Business Media
ISBN: 9780792382676
Category : Business & Economics
Languages : en
Pages : 426

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Book Description
Updating the book since its last publication in 1985, this new edition of the landmark work on human resource accounting has been substantially revised to reflect the current state of the field through the late 1990s. The economies of many nations are increasingly dominated by knowledge- or information-based sectors driven by highly trained and specialized personnel. Whereas physical capital was of the utmost economic importance in the past, the distinctive feature of the emerging post-industrial economies is an increasing reliance on human and intellectual capital. The growing importance of human capital as a determinant of economic success at both the macroeconomic and microeconomic levels dictates that firms need to adjust to this new economic reality. Specifically, if human capital is a key determinant for organizational success, then investment in the training and development of employees to improve performance is a critical component of this success. This broad socioeconomic shift underscores a growing need for measuring and analyzing human capital when making managerial and financial decisions. Yet important human resource decisions involving hiring, training, compensation, productivity and other matters are often made in the absence of specific information about the different costs and benefits of these particular choices. Human resource accounting is a managerial tool that can be used to gain this valuable information by measuring the costs of recruiting, hiring, compensating and training employees. It can be used to evaluate employee training programs, increase productivity, and improve managerial decision-making regarding promotions, transfers, layoffs, replacement and turnover. Case studies illustrate, for example: How an insurance company evaluated a training program for claims adjusters and found that it would return two dollars for every one dollar spent. How a human resources accounting study revealed that an electronics firm's losses from employee turnover equalled one year's new income, and how the company initiated a program to reduce turnovers. The third edition presents the current state of the art of human resource accounting by (1) examining the concepts and methods of accounting for people as human resources; (2) explaining the present and potential uses of human resource accounting for human resource managers, line managers and investors; (3) describing the research, experiments and applications of human resource accounting in organizations; (4) considering the steps involved in developing a human resource accounting system; and (5) discussing some of the remaining aspects of human resource accounting that require further research.

Human Resource Accounting

Human Resource Accounting PDF Author: Eric G. Flamholtz
Publisher: Springer Science & Business Media
ISBN: 1461563992
Category : Business & Economics
Languages : en
Pages : 393

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Book Description
Updating the book since its last publication in 1985, this new edition of the landmark work on human resource accounting has been substantially revised to reflect the current state of the field through the late 1990s. The economies of many nations are increasingly dominated by knowledge- or information-based sectors driven by highly trained and specialized personnel. Whereas physical capital was of the utmost economic importance in the past, the distinctive feature of the emerging post-industrial economies is an increasing reliance on human and intellectual capital. The growing importance of human capital as a determinant of economic success at both the macroeconomic and microeconomic levels dictates that firms need to adjust to this new economic reality. Specifically, if human capital is a key determinant for organizational success, then investment in the training and development of employees to improve performance is a critical component of this success. This broad socioeconomic shift underscores a growing need for measuring and analyzing human capital when making managerial and financial decisions. Yet important human resource decisions involving hiring, training, compensation, productivity and other matters are often made in the absence of specific information about the different costs and benefits of these particular choices. Human resource accounting is a managerial tool that can be used to gain this valuable information by measuring the costs of recruiting, hiring, compensating and training employees. It can be used to evaluate employee training programs, increase productivity, and improve managerial decision-making regarding promotions, transfers, layoffs, replacement and turnover. Case studies illustrate, for example: How an insurance company evaluated a training program for claims adjusters and found that it would return two dollars for every one dollar spent. How a human resources accounting study revealed that an electronics firm's losses from employee turnover equalled one year's new income, and how the company initiated a program to reduce turnovers. The third edition presents the current state of the art of human resource accounting by (1) examining the concepts and methods of accounting for people as human resources; (2) explaining the present and potential uses of human resource accounting for human resource managers, line managers and investors; (3) describing the research, experiments and applications of human resource accounting in organizations; (4) considering the steps involved in developing a human resource accounting system; and (5) discussing some of the remaining aspects of human resource accounting that require further research.

Performance Management Systems and Strategies:

Performance Management Systems and Strategies: PDF Author: Bhattacharyya
Publisher: Pearson Education India
ISBN: 9332501068
Category :
Languages : en
Pages : 385

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Book Description
Performance Management Systems and Strategies aims to provide extensive theoretical knowledge with practical overtones for students, and application-based knowledge for professionals to successfully implement performance management systems and stra

Auditing

Auditing PDF Author: Raymond N. Johnson
Publisher: Wiley Global Education
ISBN: 1119404924
Category : Business & Economics
Languages : en
Pages : 733

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Book Description
The explosion of data analytics in the auditing profession demands a different kind of auditor. Auditing: A Practical Approach with Data Analytics prepares students for the rapidly changing demands of the auditing profession by meeting the data-driven requirements of today's workforce. Because no two audits are alike, this course uses a practical, case-based approach to help students develop professional judgement, think critically about the auditing process, and develop the decision-making skills necessary to perform a real-world audit. To further prepare students for the profession, this course integrates seamless exam review for successful completion of the CPA Exam.

Fundamentals of Auditing

Fundamentals of Auditing PDF Author: Basu
Publisher: Pearson Education India
ISBN: 9788131728857
Category :
Languages : en
Pages : 364

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Book Description


The Operational Auditing Handbook

The Operational Auditing Handbook PDF Author: Andrew Chambers
Publisher: John Wiley & Sons
ISBN: 0470662115
Category : Business & Economics
Languages : en
Pages : 902

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Book Description
The operational auditing HANDBOOK Auditing Business and IT Processes Second Edition The Operational Auditing Handbook Second Edition clarifies the underlying issues, risks and objectives for a wide range of operations and activities and is a professional companion for those who design self-assessment and audit programmes of business processes in all sectors. To accompany this updated edition of The Operational Auditing Handbook please visit www.wiley.com/go/chambers for a complete selection of Standard Audit Programme Guides.

Building Corporate Accountability

Building Corporate Accountability PDF Author: Simon Zadek
Publisher: Routledge
ISBN: 1134178107
Category : Business & Economics
Languages : en
Pages : 252

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Book Description
The practice of social and ethical accounting is emerging as a key tool for companies in the 1990s in response to calls for greater transparency and accountability to different stakeholders, and as a means for managing companies in increasingly complex situations where social and environmental issues are significant in securing business success. This is the first book to address the practice of social and ethical accounting, auditing and reporting, and its implications for the development of corporate social, ethical and environmental responsibility. It includes ten case studies, as well as an historical overview of the development of social and ethical accounting and reporting. The editors introduce a methodological framework that allows emerging practice worldwide to be analysed, understood and improved; and the case studies are written by the practitioners, giving insight into the experiences described. This innovative book, written by internationally acknowledged leaders in the field, will be of enormous value to business managers, particularly those with responsibility for corporate affairs, human resources, environmental management, financial management, or planning. It will also be a useful text for business students.

Management of Human Resource

Management of Human Resource PDF Author: Mr. Rohit Manglik
Publisher: EduGorilla Community Pvt. Ltd.
ISBN: 936875814X
Category : Education
Languages : en
Pages : 307

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Book Description
EduGorilla Publication is a trusted name in the education sector, committed to empowering learners with high-quality study materials and resources. Specializing in competitive exams and academic support, EduGorilla provides comprehensive and well-structured content tailored to meet the needs of students across various streams and levels.

Auditing: Principles and Techniques

Auditing: Principles and Techniques PDF Author: Basu
Publisher: Pearson Education India
ISBN: 9788177581782
Category : Auditing
Languages : en
Pages : 632

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Book Description