Title: A study of determinants of human resource accounting and its disclosure practices: evidence from Indian listed companies

Authors: Shiran Khan; Nuk Sherwani; Mohd Atif; Alam Ahmad

Addresses: Department of Commerce, Kalindi College, University of Delhi, New Delhi, India ' Department of Commerce and Business Studies, Jamia Millia Islamia, New Delhi, India ' Department of Commerce and Business Studies, Jamia Millia Islamia, New Delhi, India ' College of Administrative and Financial Sciences, Saudi Electronic University (SEU), Saudi Arabia

Abstract: One of the most debated topics in today's accounting is HRA. Numerous theories and methods have been proposed for valuing human resources. The calibre of a company's human resources decides its success or failure. This study sought to identify the factors that affect HRA and its disclosure practices in Indian companies from 2006-2007 to 2019-20. The HR disclosure index, containing 30 elements of disclosure, was developed using content analysis. The study's conclusions showed that while foreign ownership and leverage do not significantly affect HRA, other factors such as a company's age, profitability, sales, worth, and size do. While sales and leverage are unimportant for HRD, age, profitability, foreign ownership worth, and size are important factors. The study also demonstrated the significant differences in HR disclosure practices between businesses in the public and private sectors. This effort provides information that is both helpful and adds to the body of knowledge.

Keywords: human resource accounting; HRA; human resource disclosure index; HRDI; profitability; content analysis; leverage; intellectual capital.

DOI: 10.1504/IJLIC.2023.133226

International Journal of Learning and Intellectual Capital, 2023 Vol.20 No.5, pp.557 - 582

Received: 10 Oct 2022
Accepted: 16 Feb 2023
Published online: 01 Sep 2023 *

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