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Awareness Of Human Resource Accounting Practices And Costing: Evidence From The Philippines

Author

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  • Venus C. Ibarra
  • Corazon A. Cosico

Abstract

This study focused on the awareness of the Human Resource Accounting Practices and Costing (HRAC) of companies located in Carmelray Industrial Park 1 (CIP 1), Canlubang, Calamba City. The respondents were 8 human resource managers, 18 human resource supervisors, 8 finance officers, 9 chief accountants, and 5 accounting supervisors of the forty-eight (48) companies of CIP 1. The researchers used a questionnaire to collect the data. The study disclosed that the companies were not aware of the HRAC Cost Based Approach Models. The results also revealed that CIP 1 companies used the traditional or conventional accounting for human resources, where costs incurred for human resources were charged to expenses. The level of awareness and acceptance of the forty-eight companies of CIP 1 is very low. Based on the findings, the researchers recommended an accounting system that the companies might be able to use

Suggested Citation

  • Venus C. Ibarra & Corazon A. Cosico, 2016. "Awareness Of Human Resource Accounting Practices And Costing: Evidence From The Philippines," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 10(4), pages 27-42.
    • Handle: RePEc:ibf:gjbres:v:10:y:2016:i:4:p:27-42
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    Cited by:

    1. Philip Opoku, 2021. "Awareness of Human Resource Accounting in Ghana: Evidence from Tertiary Students," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 5(12), pages 437-441, December.

    More about this item

    Keywords

    Awareness; Human Resource Accounting;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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