How to cite this paper
Khan, S. (2021). Impact of human resource accounting on organizations’ financial performance in the context of SMEs.Accounting, 7(3), 621-628.
Refrences
Abubakar, S. (2009). A critique of the concept of human resource accounting. Nigerian Journal of Accounting & Finance, 1, 93-105.
Bokeno, R.M. (2011). Putting people first: Employee retention and organizational performance. International Journal of Development, 25(1), 25-27
Bontis, N. (2004). National intellectual capital index: A United Nations initiative for the Arab region. Journal of Intellectual Capital, 5(1), 13-39.
Bowers, D. G. (1973). A review of Rensis Likert’s “Improving the Accuracy of P/L Reports and Estimating the Change in Dollar Value of the Human Organization”. Michigan Business Review, 25.
Enofe, A.O., Mgbame, C. Sunday O.S., & Ovie, O. (2013). Human resources accounting disclosures in Nigeria quoted firms. Research Journal of Finance and Accounting, 4(13), 1-15
Fajana, S. (2002). Human Resource Management: An Introduction. Lagos: Labofin and Company.
Flamholtz E.G. (1972). Assessing the validality of a theory of human resource value: A field study. Journal of Accounting Research-Empirical Research in Accounting, 10, 241-266.
Flamholtz, E. (1973). Human resources accounting measuring potential replacement cost. Human Resource Management, 12(1), pp. 8-11.
Flamholtz, E. G., Bullen, M. L., & Hua, W. (2002). Human resource accounting: A historical perspective and future implications. Management Decision, 40(10), 947 - 954.
Harvard, M & Upton, K. (1967). Introduction to Business Finance. New York: Mc Graw-Hill.
Hermanson, R. M. (1964). Accounting for human assets. Michigan state university.
Likert, R. (1967). The Human Organisation – Its management and value. New York: McGraw Hill Book Company.
Meshack, I. S., Paymaster, B., & Lyndon, E. (2013). An assessment of human resource capital and goodwill: A study of selected commercial banks in Nigeria. Journal of Business & Management, 2(4), 36-48.
Nielsen, C., Bukh, P. N., Mouritsen, M. R, & Gormsen, P. (2006). Intellectual capital statement on their way to the stock exchange. Journal of Intellectual Capital, 7(2), 221 – 240.
Rao, T.V. (2000). Human Resource Development: concept and background, Human Resources Development: Experiences, interventions and strategies. New Delhi: Sage Publications.
Riganto, B. (2001). Dasar-Dasar Pembelanjaan Perusahaan. Yogyalaarta Prastowo, Dwi (2002). Analisis Lapora n Keuangan: Konoep dan Alikasi. YKPN: Yogyakarta.
Roos, G., & Roos, J. (1997). Measuring your company’s intellectual performance, Long Range Planning. 30(3), 413-426.
Schulz, T. W. (1961). Investment in human capital. The American Economic Review, 51(1), 1-17.
Verguwen, P.G., & Alem, F.J. (2005). Annual report of disclosures in the Netherlands, France and Germany. Journal of Intellectual Capital, 6(1), 80-104.
Bokeno, R.M. (2011). Putting people first: Employee retention and organizational performance. International Journal of Development, 25(1), 25-27
Bontis, N. (2004). National intellectual capital index: A United Nations initiative for the Arab region. Journal of Intellectual Capital, 5(1), 13-39.
Bowers, D. G. (1973). A review of Rensis Likert’s “Improving the Accuracy of P/L Reports and Estimating the Change in Dollar Value of the Human Organization”. Michigan Business Review, 25.
Enofe, A.O., Mgbame, C. Sunday O.S., & Ovie, O. (2013). Human resources accounting disclosures in Nigeria quoted firms. Research Journal of Finance and Accounting, 4(13), 1-15
Fajana, S. (2002). Human Resource Management: An Introduction. Lagos: Labofin and Company.
Flamholtz E.G. (1972). Assessing the validality of a theory of human resource value: A field study. Journal of Accounting Research-Empirical Research in Accounting, 10, 241-266.
Flamholtz, E. (1973). Human resources accounting measuring potential replacement cost. Human Resource Management, 12(1), pp. 8-11.
Flamholtz, E. G., Bullen, M. L., & Hua, W. (2002). Human resource accounting: A historical perspective and future implications. Management Decision, 40(10), 947 - 954.
Harvard, M & Upton, K. (1967). Introduction to Business Finance. New York: Mc Graw-Hill.
Hermanson, R. M. (1964). Accounting for human assets. Michigan state university.
Likert, R. (1967). The Human Organisation – Its management and value. New York: McGraw Hill Book Company.
Meshack, I. S., Paymaster, B., & Lyndon, E. (2013). An assessment of human resource capital and goodwill: A study of selected commercial banks in Nigeria. Journal of Business & Management, 2(4), 36-48.
Nielsen, C., Bukh, P. N., Mouritsen, M. R, & Gormsen, P. (2006). Intellectual capital statement on their way to the stock exchange. Journal of Intellectual Capital, 7(2), 221 – 240.
Rao, T.V. (2000). Human Resource Development: concept and background, Human Resources Development: Experiences, interventions and strategies. New Delhi: Sage Publications.
Riganto, B. (2001). Dasar-Dasar Pembelanjaan Perusahaan. Yogyalaarta Prastowo, Dwi (2002). Analisis Lapora n Keuangan: Konoep dan Alikasi. YKPN: Yogyakarta.
Roos, G., & Roos, J. (1997). Measuring your company’s intellectual performance, Long Range Planning. 30(3), 413-426.
Schulz, T. W. (1961). Investment in human capital. The American Economic Review, 51(1), 1-17.
Verguwen, P.G., & Alem, F.J. (2005). Annual report of disclosures in the Netherlands, France and Germany. Journal of Intellectual Capital, 6(1), 80-104.