Accounting for Human Resources in Financial Services

29 Pages Posted: 30 Aug 2006

See all articles by Suresh Cuganesan

Suresh Cuganesan

Swinburne University of Technology

Date Written: August 2006

Abstract

This paper uses both intellectual capital and corporate social responsibility/stakeholder perspectives in examining how key performance indicator (KPI) reporting discloses the performance of organisations in managing and utilising their human resources. Using content analysis techniques, it finds significant differences in the amount and focus of reporting. Overall, stakeholder perspectives using Global Reporting Initiative framework proved popular in reporting organisational performance in managing human resources.

Keywords: Performance measurement, accounting, human resources, reporting

JEL Classification: M40, M12, M46

Suggested Citation

Cuganesan, Suresh, Accounting for Human Resources in Financial Services (August 2006). Available at SSRN: https://ssrn.com/abstract=927352 or http://dx.doi.org/10.2139/ssrn.927352

Suresh Cuganesan (Contact Author)

Swinburne University of Technology ( email )

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