PROVIDERS AND USERS’ PERCEPTION OF VOLUNTARY NEED OF HUMAN RESOURCE DISCLOSURE: A CONTENT ANALYSIS

Kashan Pirzada ()
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Kashan Pirzada: Faculty of Accounting and Business, University of Malaya

Polish Journal of Management Studies, 2016, vol. 14, issue 2, 232-242

Abstract: This paper is concerned with the relationship between the information disclosed and providers and users of human resource disclosures in advanced annual reporting practices. It aims to provide a comprehensive review of previous disclosure literatures which had been emphasising on information disclosed and providers and users of human resources in separate accounts. The primary purpose of this paper is thus, to expand on the knowledge about human resource disclosure practices and to contribute to a better understanding of this by possibly, reducing the deficiencies noted between providers and users of voluntary human resource disclosures.

Keywords: Human assets; Human asset disclosure; Voluntary exposure; Human asset accounting; Reporting practice; Content analysis (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:pcz:journl:v:14:y:2016:i:1:p:232-242

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