IDEAS home Printed from https://ideas.repec.org/a/bbn/journl/2023_2_2_mpofu.html
   My bibliography  Save this article

The Development Of A Human Capital Measurement And Disclosure Research Instrument For The Zimbabwean Mining Companies

Author

Listed:
  • Queen MPOFU

    (National University of Science and Technology, Zimbabwe)

  • Daniel P. SCHUTTE

Abstract

The aim of this study is to develop a research instrument to measure and disclose human capital value in the financial statements. The study has been motivated by a lack of guidelines that determine key aspects of human capital despite its contribution to value creation and financial performance. This study adopted a post-positivist research philosophy which endorses a quantitative research approach. Quantitative data were collected using the survey questionnaire instrument from the six listed mining companies in Zimbabwe. A convenience sampling technique was utilised and a human capital measurement and disclosure instrument was validated using the exploratory factor analysis. The paper established eight factors namely; human capital measurements, profitability measures, employee competencies, value drivers, performance-related factors, market-related factors, employee exposures and structure-related factors. The developed questionnaire instrument can be of use to other scholars and policymakers if their studies are aiming to investigate the respondents’ perceptions towards human capital reporting. This will also, provide a basis for the development of a standardised universal approach to measuring human capital value.

Suggested Citation

  • Queen MPOFU & Daniel P. SCHUTTE, 2023. "The Development Of A Human Capital Measurement And Disclosure Research Instrument For The Zimbabwean Mining Companies," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    • Handle: RePEc:bbn:journl:2023_2_2_mpofu
    as

    Download full text from publisher

    File URL: https://tbs.ubbcluj.ro/RePEc/bbn/journl/Negotia_2_2023.pdf
    File Function: Revised version, 2023
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    human capital; measurement; disclosure; mining companies; Zimbabwe;
    All these keywords.

    JEL classification:

    • J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity
    • D19 - Microeconomics - - Household Behavior - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bbn:journl:2023_2_2_mpofu. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Cornelia Pop (email available below). General contact details of provider: https://edirc.repec.org/data/fbubbro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.