Accounting for Human Resources in Financial Services
29 Pages Posted: 30 Aug 2006
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: Suggested Citation
Do you have negative results from your research you’d like to share?
Recommended Papers
-
Reporting Intellectual Capital in Annual Reports: Evidence from Ireland
-
Status of Intellectual Capital Reporting in Sri Lanka - A Research Note
By Indra Abeysekera and James Guthrie
-
Intellectual Capital Reporting: A User Perspective
By Suresh Cuganesan, Richard Petty, ...