Corporate Attribute and Human Resources Accounting Disclosure: A Review of Literature

Imade Taye Peter,, Josiah Mary and Ohomba Osawonyi
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Imade Taye Peter,: Accounting Department, Postal: Igbinedion University, Okada,, Edo State, Nigeria, https://www.afarng.org/jfafi/
Josiah Mary: Accounting Department, Postal: Igbinedion University, Okada,, Edo State, Nigeria, https://www.afarng.org/jfafi/
Ohomba Osawonyi: Accounting Department, Postal: Igbinedion University, Okada,, Edo State, Nigeria, https://www.afarng.org/jfafi/

Journal of Forensic Accounting & Fraud Investigation (JFAFI), 2021, vol. 6, issue 2, 25-42

Abstract: The study examined corporate attributes and human resource accounting disclosure. The paper being conceptual in nature considered corporate attributes such as: firm size, firm age, ownership structure, internationality and leverage and how those variables affect human resource accounting. The paper used exploratory and content analysis methods of secondary data. The paper concluded that: application of Human Resource Accounting in organizations can yield beneficial results by providing valuable input to management when taking key human resource decisions such as when to select and train Human Resource, cost of developing Human Resource, when to invest more on employees and the returns to be expected (Return on investment) from a trained employee. The study also revealed that firm size, firm age, ownership structure nationality and leverage determine human resource accounting disclosure. The paper recommended that: the firm should be increased in size, to be able to disclose Human Resource Accounting. The age of a firm determines Human Resource Accounting disclosure. Therefore, the growth of a firm should be encouraged. Since ownership structure is significant in Human Resource Accounting disclosure, the ownership should be properly considered. Firm should have international relationship with another company abroad to facilitate Human Resource Accounting disclosure. Leverage helps firm to disclose Human Resource Accounting; company should have a strong source of fund to run its business.

Keywords: Accounting treatment; Disclosure; Human capital; Human resources Management; Social accounting (search for similar items in EconPapers)
Date: 2021
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