Öz
The study has been undertaken to test the validity of the variables that contribute in the valuation of human asset using the Human Resource (HR) Valuation Model (Singh, 2002) conducted in three manufacturing companies in NCR on white collar employees. The result indicates that the cost incurred on employees cannot be used as a surrogate measure of their value. The various Organisational and Environmental factors relating to human resource have an impact on Organisation’s human resource value. Factor Analysis, a multivariate technique has been used that shows relative importance of all variables used in the model. Thus, there are various variables (i.e. qualitative variables that include behavioral and contribution based variables and quantitative variables) which are instrumental in making the contribution by an individual in the organization upon which the value of an individual is determined. These findings have implications for strategic decision making relating to human asset
Anahtar Kelimeler
Human Asset Human Resource Accounting Model Contribution Strategic Decision making.
Kaynakça
- Jain, P. (2005), “A comparative analysis of strategic human resource management (SHRM) issues in an organizational context”, Vo. 25 (3), pp. 166-179.
- Krishnan, S. & Singh, M. (2004), “Strategic Human Resource Management: Three-Stage Process and Influencing Organizational Factors”, Working Paper No. 2004-06-04, IIM Ahmedabad.
- Available at: http://www.iimahd.ernet.in/publications/data/2004-06-04manjari.pdf.
- Lev, B. and Schwartz, A. (1971), “On the Use of the Economic Concept of Human Capital in
- Financial Statements”, The Accounting Review, January, vol. 46, pp. 103-112. Rana, K., and Maheshwari, S.K. (2005), “A Marginal Monetary Worth (MMW)- Human
- Valuation Model”, Scientific Journal of Administration Development, Vol. 3, pp. 70-92. Singh, Ajay Kr. (1999), “Human Capital Information System”, The Indian Journal of Accounting, vol. 30 (1), pp.40-50.
- Singh, Ajay Kr. (2002), “Accounting for Human Resources: Acquisition, Development and Retention”, Society for Human Transformation and Research, Delhi.
- Singh, Ajay Kr. and Gupta, N. (2008), “Measurement of Human Asset: An Empirical Analysis”,
- Indian Journal of Accounting, Vol. 38 (2), pp. 13-22.
Öz
Kaynakça
- Jain, P. (2005), “A comparative analysis of strategic human resource management (SHRM) issues in an organizational context”, Vo. 25 (3), pp. 166-179.
- Krishnan, S. & Singh, M. (2004), “Strategic Human Resource Management: Three-Stage Process and Influencing Organizational Factors”, Working Paper No. 2004-06-04, IIM Ahmedabad.
- Available at: http://www.iimahd.ernet.in/publications/data/2004-06-04manjari.pdf.
- Lev, B. and Schwartz, A. (1971), “On the Use of the Economic Concept of Human Capital in
- Financial Statements”, The Accounting Review, January, vol. 46, pp. 103-112. Rana, K., and Maheshwari, S.K. (2005), “A Marginal Monetary Worth (MMW)- Human
- Valuation Model”, Scientific Journal of Administration Development, Vol. 3, pp. 70-92. Singh, Ajay Kr. (1999), “Human Capital Information System”, The Indian Journal of Accounting, vol. 30 (1), pp.40-50.
- Singh, Ajay Kr. (2002), “Accounting for Human Resources: Acquisition, Development and Retention”, Society for Human Transformation and Research, Delhi.
- Singh, Ajay Kr. and Gupta, N. (2008), “Measurement of Human Asset: An Empirical Analysis”,
- Indian Journal of Accounting, Vol. 38 (2), pp. 13-22.
Ayrıntılar
| Diğer ID | JA75FZ97ZK |
|---|---|
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 1 Haziran 2010 |
| Yayımlandığı Sayı | Yıl 2010 Cilt: 2 Sayı: 1 |