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Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Issues of unsustainability or sustainability arise also in the context of the functioning of an economy that should responsibly meet human needs, taking into account human resources, nature and the environment. The current economy needs to be transformed into a sustainable one, and it is pointed out that one of the important prerequisites for this is a change in value orientation. Especially of those actors who are involved in the economy. The change in value orientation concerns, in particular, fundamental values, values that are key to sustainable development, such as nature, the environment, but also the human being who is part of them. In justifying the need to change the value orientation of these actors, we rely on thinkers who reject reductionist-economist approaches in economics and explicate the values that must underpin a sustainable economy. The development of such an economy requires economic actors to be guided not only by economic values, but also by humane and environmental values, and to accept values compatible with a sustainable way of life, which are alternative values to those that underpin contemporary postmodern society. Confirmation of the fact that some economic actors are already orienting themselves towards new values that also support a sustainable economy are some of the new trends in economic thinking, alternative sustainable economic concepts and models. They confirm the start of an environmentally and socially useful transformation process of the economy into a sustainable one. [ABSTRACT FROM AUTHOR]

Purpose: Using signaling theory, the overarching purpose of this study is to provide an insight into how age-inclusive HR practices (AIHRP) influence older workers' voice behavior through job crafting toward strengths (JCS) and how negative age-based metastereotypes (NABM) moderate these relationships. Design/methodology/approach: Using time-lagged data were obtained from 321 Chinese older workers. PROCESS MACRO and Bootstrapping were used to test theoretical hypotheses. Findings: Our results revealed the positive effects of AIHRP on both JCS and voice behavior, and the positive effect of JCS on voice behavior, as well as the mediating role of JCS in the relationship between AIHRP and voice behavior. Besides, results also found that NABM negatively moderate the effect of AIHRP on voice behavior, and the effect of AIHRP on JCS. Additionally, significant moderated mediation effect indicates that the indirect effect of AIHRP on voice via JCS will be weaker for employees with higher NABM. Research limitations/implications: First, we take the lead in linking AIHRP and employees' voice behavior. This complements voice literature by identifying an important new factor in motivating older workers' voice behavior. Second, by exploring the mediating role of JCS, we reveal the "black box" of how AIHRP affect older workers' voice behavior. Third, this study responds to the call for more studies exploring the boundary conditions of AIHRP and expands the theoretical research framework of the relationship between AIHRP, JCS and voice, deepens our understanding of the mechanism of voice behavior. Practical implications: Our findings have several practical implications. First, the leadership personnel throughout the firm should be conscious of the crucial role of AIHRP. Second, managers should provide older workers with opportunities to craft their jobs to use their strengths and achieve a better person-job fit, which will result in a series of positive outcomes. Third, organizations should blur intergenerational boundaries within the organization and provide older workers with mentoring opportunities to motivate their voice. Social implications: Our findings have some social implications. Firstly, the results of this study are beneficial in demonstrating to society that older workers still have significant strengths and value. With reasonable methods, older workers can continue to contribute to the development of organizations and society, which in turn is conducive to changing society's perceived bias toward older workers, reducing age discrimination and promoting social harmony. Secondly, this study provides theoretical guidance for organizations and society to manage older workers, which is conducive to alleviating social problems such as youth labor shortage and increased burden of retirement. Originality/value: This study is innovative as it first explores the influence, mechanism and boundary conditions of AIHRP on older workers' voice behavior, which not only deepens our understanding of older workers voice, but also enriches the research on AIHRP and JCS. [ABSTRACT FROM AUTHOR]

The labor market’s response to the signaling value of multiple qualifications (bachelor’s and master’s degrees) held by master’s graduates influences labor market efficiency and individual decisions to invest in education. Using data from the ‘Sample Survey of Chinese Higher Education Institutions’ conducted in 2017 and 2019, this study analyzes whether master’s graduates with bachelor’s degrees from elite universities earn salary premiums. The findings indicate that bachelor’s degrees from elite universities provide approximately a 12% salary premium for master’s graduates, attributable to both human capital and labor market signaling mechanisms. When accounting for individual human capital differences, the salary premium is approximately 9.1%. Furthermore, the empirical results show that these premiums are statistically significant only for master’s graduates from elite universities. The distribution of salary premiums exhibits a U-shaped trend, increasing from low to high salary quantiles. The signaling/screening mechanism’s salary premiums rise with starting salaries, while negative signaling effects are observed at lower quantiles. [ABSTRACT FROM AUTHOR]

Purpose: Existing research has ignored the perspectives of frontline managers (FLMs) in relation to the support they receive. This study aims to understand the extent to which and how other organisational actors support FLMs in their implementation of performance. Design/methodology/approach: This article used a qualitative method (57 semi-structured interviews) in two Singapore public sector organisations to understand the types of support provided to FLMs. The interviewees came from various levels and the hierarchical sampling frame allowed for comparisons to be made across the cases. Findings: The authors found that the HR department, superiors and peers signalled to FLMs the custom and practice of performance management (PM) that led to the FLMs not prioritising their PM responsibilities. Notably, the focus of the FLMs was on meeting operational needs rather than the PM process. Originality/value: The authors add to the literature by examining the how the support from other organisational actors signalled to FLMs the importance of PM within their work group. This paper also explores how FLMs seek support and the type of support they want in their role. [ABSTRACT FROM AUTHOR]

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The development of industrial automation tools and systems together with the widespread use of modern information technology leads to a trend of constant growth of the level of automation of the technological process, control and management systems of industrial enterprises. The article is aimed at forecasting possible changes in human capital caused by the implementation of solutions proposed by the industrial revolution Industry 4.0. The main methods used to solve the tasks and achieve goals are a systematic approach allowing to take into account the complexity of human capital as a result of individual characteristics of an individual employee, functional-system method used to form the concept of industrial enterprises development with the active development of automation and ranking of automation stages depending on the applied technologies, the structural and dynamic analysis of the transformation of the human capital to assess the trend of development of human capital during a certain period. Studies have shown that changes in working conditions in industrial enterprises, as a result of automation and introduction of innovative information technologies, have caused changes in the basic characteristics of human capital. [ABSTRACT FROM AUTHOR]

The paper examined the effect of human resource accounting) and on the financial performance of Deposit Money Banks (DMBs)in Nigeria. Other objectives of the study were to determine the influence of HRA on capital employed and to appraise the influence of HRA on return on capital employed. Secondary source of data was adopted for this study and ten quoted deposit money banks were selected through random sampling technique while the data were analyzed using regression analytical method. It was found out that salaries and wages, training, health and safety had significant positive influence on capital employed of deposit money banks in Nigeria and salaries and wages, training, health and safety had significant positive influence on return on capital employed. This study therefore concluded that human resource accounting improved financial performance of deposit money banks. The study suggested for the management of deposit money banks to improve the general welfare of their employees through improved salaries and wages, better training and enhanced health and safety in order to improve their financial performance.

The competition in the world has shifted from natural resources and capital resources to human resources. The human resources have become the real power source of the economic growth. Firstly, the price of human resources in China is calculated. Secondly, in order to measure the human resources quality adjustment index, the indicators system is constructed. Third, the Hedonic method is used to calculate the human resources "pure price" of 31 provinces (autonomous regions and municipalities directly under the Central Government) in China. The "pure price" has no the factor of human resources quality. Lastly, comparing the price of human resources before and after quality adjustment. The results show that: first, the number of human resources in China increased continuously during 1995–2015 and decreased during 2016–2020. Second, the price of nominal human resources in China keeps rising. In 2020, the nominal price is 39,087 yuan per person which is 15.44 times as many as in 1995. Thirdly, after the quality adjustment, the price of human resources has decreased significantly. The multiple between the actual and nominal price of human resources is between 1.75 and 2.12. Fourthly, the province with high human resource quality adjustment index generally have high quality human resource level or quantity. Fifth, the top five provinces of actual human resource prices are Shanghai, Beijing, Guangdong, Tianjin, Zhejiang, the bottom five provinces are Guizhou, Yunnan, Henan, Xizang, Gansu. Finally, the paper puts forward some policy recommendations: Improving the data collection mechanism of human resources accounting to provide a basic guarantee for the accurate accounting of human resources. Improving the price of human resources in the central and western regions to attract the talents to transfer to the central and western regions. Enhancing the skills training of human resources to improve the quality of human resources in the western region. [ABSTRACT FROM AUTHOR]

Introduction: Given the significant role of human resource accounting in organizations and institutions and the direct impact this branch of accounting has on organizational longevity, this research aims to provide a contextual model. The scattered aspects of the theories presented in human resource accounting, along with the various definitions and perceptions of managers, have led to extensive data mining of paradigms related to human resource accounting and its implementation. Methods: Data were collected through interviews with 15 research experts, selected using the snowball method. A detailed and in-depth investigation of the documents and a synthesis of previous research was conducted using grounded theory. Results: In discussing causal conditions, this research focuses on components such as expertise, technical information, the Galatea effect, experiences and learnings, the level of analytical power, cultural decision-making, psychological abnormality, and demographic variables. In the context of policies and social relations, and in intermediate conditions, it has reached productivity, professional competence, and awareness of the organization’s current issues. Conclusion: By implementing the results of this research, which can be generalized to the majority of companies and institutions similar to the statistical population of this research, a noticeable improvement in employee satisfaction and, consequently, an increase in company productivity can be expected. [ABSTRACT FROM AUTHOR]

Any organisation’s success depends on the capacity of human capital to maximise other resources such as property, equipment and money efficiently, because human resources are the greatest assets at the disposal of companies. The aim of this study is to determine the correlation between human capital accounting and the financial performance of listed manufacturing firms in Nigeria. This study is more descriptive in nature and the application of scientific modelling techniques. The study was undertaken from the security and exchange commission platform on listed manufacturing firms spanning from 2010-2019. The study found that the variable of recruitment cost has a negative and significant relationship with the Return on Assets (ROA) and the variable of employee acquisition cost has a negative significant relationship with ROA. This implies that an increase in recruitment, employee acquisition, and employee staff costs will cause a decrease in ROA. Going by the result of this study, we conclude that there is no significant relationship between human capital accounting and the financial performance of listed manufacturing firms in Nigeria. Hence, the study explains why manufacturing firms have strong human capital but very weak financial performance while recommending that manufacturing firms should absorb the culture of capitalising and reporting all expenditures/investments on human capital that improve quality and productivity. Therefore, the implication of the study on the extant literature is that adequate justifications are provided with respect to the benefits derivable by the listed manufacturing firms when they value and report human capital. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: The Organization for Economic Cooperation and Development (OECD) countries are facing unprecedented challenges related to climate change and population aging. The purpose of the analysis is to explore the relationship between population aging and environmental degradation, accounting for human capital, using a sample of 19 OECD countries over the period 1980–2019. Design/methodology/approach: On the empirical methodology, the analysis uses panel estimators with heterogenous coefficients and an error structure that takes into consideration cross-country heterogeneity and cross-sectional dependence for a panel of 19 OECD countries over the period 1980–2019. To examine the relationship between population aging and environmental degradation, the authors employ two alternative measures of environmental degradation that is energy consumption and CO2 emissions in metric tons per capita. Concerning the regressors, the authors account for two alternative aging indicators, namely the elderly population and the old-age dependency ratios to confirm robustness. Findings: The analysis provides evidence that population aging and human capital development (IHC) lead to lower energy consumption in the OECD sample. Overall, the growing number of elderly people in the OECD seems to act as a mitigating factor for energy consumption. The authors view these results as conveying the message that the evolution of population aging along with channeling government expenditures towards human capital enhancement are important drivers of curbing energy consumption and ensuring environmental sustainability. The authors' research is of great significance for environmental policymakers by illuminating the favorable energy consumption patterns that population aging brings to advanced economies. Research limitations/implications: The main limitation of this study concerns data availability. Future research, and subject to greater data availability in the future, could dig deeper into understanding the dynamics of this complex nexus by incorporating additional control variables. Similarly, the authors focus on aggregate renewable energy consumption, and the authors do not explicitly model the sources of renewable energy (wind, hydropower, solar power, solid biofuels and other). Additional analysis of the breakdown of renewable energy sources would be insightful – subject to data availability – especially for meeting the recently agreed new target of 42.5% for European Union (EU) countries by 2030. A deep transformation of the European energy system is needed for the EU to meet the target. Finally, extending the model to include a range of non-OECD countries that are also experiencing demographic transformations is a promising avenue for future research. Originality/value: To the best of the authors' knowledge, this study is the first to examine the effects of population aging and human capital on environmental degradation using a broad set of OECD countries and advanced spectrum estimation methods. Given cross-sectional dependencies and cross-country heterogeneity, the authors' empirical results underline the importance of cross-OECD policy spillovers and knowledge diffusions across the OECD countries. The new "energy culture" calls for concerted policy action even in an aging era. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper investigates the connection between human resource accounting (HRA) and profitability of listed deposit money banks (DMBs) in Nigeria for period, 2010-2020. While controlling for size effect, this aims to determine the effect of salaries and wages, directors’ remuneration, and retirement benefits and costs, on banks’ profitability (proxy by Return on Asset (ROA)). Secondary data sourced from published annual financial statements of nine purposefully selected DMBs quoted on the Nigerian Exchange Group, were analyzed using Panel Autoregressive Distributed Lag (P-ARDL) model and panel Granger causality technique. This study reveals that retirement benefits and costs, and directors’ emolument exert positive and significant effect on ROA while salary and wages has positive but non-significant effect on ROA. Furthermore, there is a unidirectional causality flow from ROA to salaries and wages and banks size. It is therefore concluded that investment in human resources have positive and significant effect on the profitability of banks in Nigeria and banks profitability dictates their wage-paying ability and size. It is recommended that banks should investment more in their HR particularly by providing a much more guaranteed retirement benefits to their employees and also handsomely rewarding their currently serving directors and employees. [ABSTRACT FROM AUTHOR]

Background: Despite the high burden of cataracts, South Africa is not meeting its cataract surgery rate, mainly because of health system factors. Information on the costs involved can be beneficial in upscaling cataract surgery. Aim: To estimate the cost of cataract surgery from the health service perspective. Setting: Public-sector eye hospital in KwaZulu-Natal, South Africa. Methods: A retrospective cost analysis using a mixed costing approach was used. The study population included adult patients who had cataract surgery performed at the hospital between 01 April 2018 and 31 March 2019. An activity-based approach was used. Results: The cost for a cataract in a single eye in 2018/2019 was R4184.81 ($299.00). The highest contributor to the cost was human resources (46%), followed by equipment (19%) and medication (17%). Doctors accounted for 59% of the human resource cost, followed by nurses (24%). Theatre equipment cost accounted for 97% of the equipment cost, with two major equipment (operating microscope and phacoemulsification machine) accounting for 80% (R587.80) per patient. The medication used for anaesthesia contributed 59% (R499.04) of the medication cost. Conclusion: This is the first cost estimate of cataract surgery in the public sector in South Africa. It provides preliminary information that may be used to inform the buy-out of ophthalmology services when the National Health Insurance is implemented. Contribution: This study provides useful information on costing cataract surgery in the African setting, and the information can be used to determine how to attain cataract surgery goals in a cost-effective manner. [ABSTRACT FROM AUTHOR]

The strong development of the 4.0 Industrial Revolution along with the digital transformation period increasingly requires quality accounting human resources. The transition from the learning environment to the workplace becomes more difficult not only for students but also for businesses in the recruitment process. Graduates must identify both knowledge and professional skills to be able to meet the demands of employers, along with the demands of future digital technology (Quynh Lan et al., 2018). The article is based on an overview of previous studies, identifying elements of skills and knowledge of students majoring in accounting and auditing; At the same time, measure the awareness of learners as well as employers about these identification factors and explore the gap in awareness between the two subjects. Qualitative research methods and quantitative research methods are used and results from the survey using questionnaires and surveys with accounting and auditing students trained in the same major are presented. with employers in Vietnam. The results from the Indenpent-Samples T Test showed different parameters in measurement from employers and from accounting and auditing students, from which the authors made some comments and recommendations to increase Enhance students' knowledge and skills from both the perspective of schools as well as from recruiting businesses. [ABSTRACT FROM AUTHOR]

Copyright of Global Strategis is the property of Universitas Airlangga and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Despite the sub-Saharan African (SSA) region's vast size in terms of human capital and physical capital resources, the industrial output growth in SSA still needs to catch up to the other regions. This is because of low productive skills and the dilapidated spread of infrastructural technology (tech), which have constrained rapid industrial growth. On this premise, the study fills gaps in the literature via trend analysis, sub-sample analysis, Fixed Effect Least Square Dummy Variable (Fixed-LSDV) and disaggregated system-GMM techniques to ascertain the spillover effects of human capital skill and infrastructure development on industrial sector growth across the SSA sub-regional blocs. Findings disclosed that SADC and ECCAS have better spillover effects on industrial growth than EAC and ECOWAS. Notably, ECOWAS, having the highest labor force among the economic blocs, was found to have performed most poorly. Equally, a comparative analysis via FE-LSDV technique, as suggested by the Hausman test, was adopted to examine sub-regional spillover effects across SSA. The LSDV outcomes from the combined model were compared with the LSDV outcomes from specific model to systematically reveal spillover effects from human capital skill and infrastructure on industrial output growth. The overall results showed significant diverse effects from human capital skill and infrastructural-technology development on industrial sector growth across the sub-regional groups in SSA. Consequently, the study suggests that countries at the sub-regional level should draft more policy support to prioritize factor input based on their specific spillover effect to reduce real cost and money cost of production for rapid industrial growth. Impact statement: In recent times, individual sub-regions across the globe have strived to promote industrial output growth through varied means of productive inputs. For example, South Asia changed industrial production fortunes through massive infrastructural investment (Du, Zhang and Han, 2022). While, North America sub-region promoted industrial output growth through massive advancement in human capital skills and infrastructure (World Bank Development Index, 2023). However, the fortunes of advancing industrial output growth have remained mirage in sub-Saharan Africa (SSA) due to poor human capital skills and low infrastructure development (Akinlo, 2020; Keji, 2021; Amoah and Jehu-Appiah, 2022; World Bank Development Index, 2023). Consequently, findings from this study would provide the needed means to improve human capital and infrastructure spillover effects towards advancing industrial output growth in EAC ECCAS ECOWAS and SADC sub-regional blocs in SSA. [ABSTRACT FROM AUTHOR]

Every organization faces organizational changes during its existence. Changes in customer needs, emergence of new competitors, new technologies, availability of limited resources, economic and social trends are just some of the reasons why organizations have to adapt their strategies, structure, culture, technology and people (their skills, knowledge, habits…). Human resources are most valuable asset and therefore require to be carefully managed through the process of change implementation. This is a prerequisite for an organization to be successful in the contemporary environment. Changes generate stress for all members of the organization which in return affects the quality of work, behaviour and engagement. The purpose of this paper is to examine characteristics of managing changes and stress in Croatian enterprises from the perspective of the employees and managers. The results of the study conducted on a sample of 102 respondents show that organizations mostly operate in dynamic environment which reflects the necessity for continuous implementations of changes whether they are adaptive or innovative. More than 60% of the respondents perceive change as a positive process even though almost half of them regard resistance to change in their organizations to be moderate. Results from the simple linear regression also confirmed that change and stress management strategies have an effect on the level of resistance to change. [ABSTRACT FROM AUTHOR]

The global work landscape has undergone a significant transformation in the aftermath of the pandemic in 2019, resulting in the widespread adoption of remote working or working from home (WFH) practices. This paradigm shift has necessitated the adaptation of business strategies and the implementation of novel remote work policies by human resources (HR) and management departments within technology companies. Nevertheless, this rapid transition in the work model has introduced a range of benefits and drawbacks that warrant careful examination in terms of their impact on efficiency, challenges, recruitment processes, training, and psychological well-being. The primary objective of this study is to investigate and comprehend the impact of remote work applications within technology companies, specifically focusing on the changes experienced by management departments, challenges, recruitment practices, communication and engagement strategies, performance evaluation methods, and training programs. The study sample comprised of nine executives/managers who were currently employed in five distinct multinational technology companies. The research approach employed was qualitative in nature, utilizing a combination of interview, document review, and observation techniques. The findings reveal varied impacts of remote work on organizational functioning in technology companies. Challenges in functions, responsibilities, and employee engagement were observed. Online evaluation systems and meetings were commonly adopted. The research supports the hypothesis and emphasizes the need for adaptation and tailored approaches in remote work environments. [ABSTRACT FROM AUTHOR]

Organizations spend a considerable amount of money on their employees; however, the accounting treatment and disclosures of this amount still needs to be standardized. This study aims to assess how the number of employees and staff cost affects the financial outcomes of textile enterprises listed on the Pakistan Stock Exchange. The purpose is to assist organizations in understanding the impact and worth of their human capital investment in accomplishing long-term goals. The study utilized an ex post facto analysis methodology and obtained data from the financial statements of 73 organizations over a five-year period from 2017 to 2021. Panel regression analysis was performed using E-views software. The Breusch-Pagan test is employed to measure the heteroscedasticity of regression errors, and then the Hausman test is utilized to determine the best approach between a fixed effect and a random effect. The findings revealed that staff cost positively affects financial performance, whereas the number of employees significantly negatively affects financial performance. Therefore, the study recommends investing in employees to boost the firm's profitability. Also, accounting standards and disclosures should be incorporated into human resource accounting. [ABSTRACT FROM AUTHOR]

As a highly decentralised research infrastructure, the Distributed System of Scientific Collections (DiSSCo) will need to develop cross-institutional teams, adopting work practices where individual staff are intensively working collectively on common tasks in a distributed environment. These flexible and distributed working practices will be essential to the delivery of the research infrastructure across a wide range of delivery partners and a geographically dispersed set of scarce resources and skills, particularly in more technical roles. Since work to consider secondment and distributed working in DiSSCo was first envisaged, there has been a step change in distributed working owing to the Covid-19 pandemic and lockdowns or other restrictions to where work could take place. This report examines distributed team working practices and how they have changed, through interviews with a range of key roles across DiSSCo Prepare institutions. It briefly examines key project management and technical team delivery techniques. It documents how some of these approaches have been piloted within DiSSCo Prepare for the development, testing and delivery of DiSSCo Policy and Digital Maturity tools. Finally, bringing this together with previous work on secondment policies and practices for DiSSCo, we make recommendations about how secondment and distributed team working can be approached to enhance DiSSCo capabilities and the likelihood of successful implementation of the research infrastructure. [ABSTRACT FROM AUTHOR]

The family holds a special place in human life. Given the importance of marriage and family for the welfare of people, the Catholic Church strives to protect these values. The Church's stance towards people with disabilities is unequivocally protective and inclusive, but it also recognises that the right to marriage and family life is not absolute. Not all people with disabilities are able to start a family or fulfil the obligations of marriage and family life. In canon law, the Church sets forth certain conditions for contracting a valid marriage, taking into account the human resources that make a person capable of such a commitment. This article examines the narratives of people with disabilities who participated in a study on religiosity, faith, and prayer, and how these can provide meaning to disability in the context of marital and family life. The research findings confirm our hypothesis that faith and religious practices provide people with disabilities with a sense of meaning in life and help them stabilise difficult moments and experiences; prayer is a source of peace, patience, and gentleness, and it improves the quality of life of both people with disabilities and their families; faith and religious practices help people with disabilities make sense of everyday difficulties, gain perspective, and overcome their weaknesses or egocentrism; religiousness is a source of meaning in life. Faith and religion play an important role in participants' efforts to accept their lives, provide care, and show love. Moreover, they have a positive impact on the rehabilitation process. [ABSTRACT FROM AUTHOR]

Encouraging women to pursue STEM employment is frequently touted as a means of reducing the gender wage gap. We examine whether the attributes of computer science workers–who account for nearly half of those working in STEM jobs–explain the persistent gender wage gap in computer science, using American Community Survey (ACS) data from 2009 to 2019. Our analysis focuses on working-age respondents between the ages of 22 and 60 who had a college degree and were employed full-time. We use ordinary least squares (OLS) regression of logged wages on observed characteristics, before turning to regression decomposition techniques to estimate what proportion of the gender wage gap would remain if men and women were equally rewarded for the same attributes–such as parenthood or marital status, degree field, or occupation. Women employed in computer science jobs earned about 86.6 cents for every dollar that men earned–a raw gender gap that is smaller than it is for the overall labor force (where it was 82 percent). Controlling for compositional effects (family attributes, degree field and occupation) narrows the gender wage gap, though women continue to earn 9.1 cents per dollar less than their male counterparts. But differential returns to family characteristics and human capital measures account for almost two-thirds of the gender wage gap in computer science jobs. Women working in computer science receive both a marriage and parenthood premium relative to unmarried or childless women, but these are significantly smaller than the bonus that married men and fathers receive over their childless and unmarried peers. Men also receive sizable wage premiums for having STEM degrees in computer science and engineering when they work in computer science jobs, advantages that do not accrue to women. Closing the gender wage gap in computer science requires treating women more like men, not just increasing their representation. [ABSTRACT FROM AUTHOR]

This paper evaluates the operating efficiency of accounting firms from five perspectives of human resource allocations by sampling a total of 42 large accounting firms listed in the 2013 Survey Report on Accounting Firms compiled by the Financial Supervisory Commission. The paper adopts the three analytical modelsdCCR (Charnes, Cooper, and Rhode model), BCC (Banker, Charnes, and Cooper model), and Super SBM (a slack-based measure of super-efficiency)din the data envelopment analysis (DEA) framework. The four revenue streamsdauditing publicly listed companies, tax advisory services, management consulting, and business registration and othersdare defined as outputs in the empirical study. On the other hand, human resource metrics are referred to as Inputs. These metrics are either financial (wages) or non-financial (job positions, education, age, business services, and CPA licenses). According to the research findings, 22 out of the 42 sampled accounting firms are operationally efficient, while seven are inefficient when measured using the five constructs of human resource inputs. In terms of the overall operating efficiency, the average efficiency values in the CCR model are the highest when measured with education, age, and practice as the three constructs of human resources. In the Super SBM model, the average efficiency values are the highest when evaluated with practice, education, and age. The efficient accounting firms are mostly measured using the human resource constructs of education (34 firms), age (32 firms), and job positions (30 firms). For both efficient and inefficient firms, tax advisory services and auditing publicly listed companies are the two major sources of revenue and competitive advantage. Meanwhile, the management consulting business still requires extra effort. This paper suggests that accounting firms should spend more on wages as an input in order to enhance employees' loyalty and boost their willingness to work. The non-financial human resource metrics for efficient firms are partners, master's degrees, 25e34 years old, and auditing services; employees without CPA licenses are, in fact, the major contributor to operating efficiency. Managers are advised to assign important tasks to these employees and provide them with generous remunerations and benefits so as to retain these highcaliber professionals and motivate them to create revenues for different businesses. The non-financial human resource metrics for inefficient accounting firms are associates, university degrees, 25e34 years old, and auditing services; employees with CPA licenses are the major contributor to operating efficiency. Thus, managers should fully utilize this human resource and empower them to go the extra mile in boosting revenue streams and improving service quality. Finally, neither the change in input attributes nor the application of different DEA models alters the outcome of performance evaluations. Moreover, this paper expects to provide a template for allocating human resources and synchronizing accounting firms' operating strategies. [ABSTRACT FROM AUTHOR]

The article discusses the cost analysis and allocation methods within Mother Earth Mulch (MEM), a company that produces landscape mulch from various tree types. It focuses on two main products, All Bark Mulch (AB) and Whole Wood Mulch (WW), as they represent the key cost considerations. The cost centers within MEM, specifically the collection facilities, are examined, and how costs are allocated, including corporate-level overhead, is detailed.

In this paper we provide the first estimate of the intertemporal substitution for leisure in Spain, accounting for the impact of human capital accumulation. This would allow uncovering whether the intertemporal labour supply of Spanish workers is affected by human capital. Our empirical strategy consists of estimating the equation for the intertemporal substitution of leisure with and without accounting for human capital, what allows to detect hypothetical estimation biases associated to omitting the impact of human capital. To that end, we build a pseudo-panel data set combining the Spanish Family Expenditure Survey and the Labour Survey over the period 1987–1997. While the model that ignores human capital accumulation provides an estimate of the intertemporal elasticity of substitution for leisure about 0.25, comparable to previously available estimates for Spain and other economies, the model with human capital provides an estimate about 0.5, what confirms the existence of a bias in the former estimates. Finally, this bias is larger for the younger cohorts than for the older ones. [ABSTRACT FROM AUTHOR]

In the present study, we examine foreign direct investment (FDI)-induced productivity spillovers across 60 Vietnamese provinces from 2000 to 2016. Using a generalized method of moments technique, we find that foreign presence has a positive direct effect on total factor productivity (TFP). Furthermore, we discern a positive association between industrial linkages and productivity spillovers. All these findings remain robust to alternative model specifications. After accounting for the roles of human capital in the FDI–TFP nexus, we find absorptive capacity, as measured by human capital, to be a key factor influencing the nature of the foreign presence–productivity spillover nexus in the host province. Specifically, we observe that better human capital enables provinces to better internalize productivity spillovers from foreign presence. This result lends support to the view that human capital must surpass a critical threshold before the host can realize any productivity spillovers engendered by foreign presence. [ABSTRACT FROM AUTHOR]

Human Resource Accounting (HRA) is similar in principle to the financial accounting, that is, just as financial accounting reflects the costs of assets such as building and machinery, it shows human resources as capital not as expenses. Thus, it shows the investment, the organisation makes in its people and how their values change over a period of time. It is a sophisticated way to measure the effectiveness of personnel management activities and the use of people in an organisation. It involves measuring the costs incurred by an organization to recruit, select, hire, train and develop the human assets. Thus it is important for a company as well as by country to measure the human contribution and that is only be analysed with the help of HRA. The current paper uses 4 companies i.e. SAIL, NTPC, RIL and INFOSYS for the period of 8 years. This paper aims to analyze the nature of human resource accounting disclosures in India. [ABSTRACT FROM AUTHOR]

This study examines the impact of employment benefit costs on the financial performance of businesses listed on the National Stock Exchange. Profit after tax, total assets, return on equity, debt equity ratio, and return on assets are treated as dependent factors in this study, whereas the amount spent on employment benefit costs is treated as an independent variable. The objective is to explore the relationship between employment benefit costs and these financial indicators. Data from 20 National Stock Exchange-listed companies over a 10-year period, sourced from annual reports, underwent panel data regression analysis using E-Views. The results reveal a significant correlation between the employment benefits expenses and profit after taxes, total assets, debt-to-asset ratio, return on equity, and return on assets. This research emphasize the positive impact of employment benefit costs on firms' profitability. [ABSTRACT FROM AUTHOR]

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Background: Despite the recent interest in expanding pediatric oncology units in Ethiopia, reflected in the National Childhood and Adolescent Cancer Control Plan (NCACCP), little is known about the cost of running a pediatric oncology unit and treating childhood cancers. Methods: We collected historical cost data and quantity of services provided for the pediatric oncology unit and all other departments in Tikur Anbessa Specialized Hospital (TASH) from 8 July 2018 to 7 July 2019, using a provider perspective and mixed (top-down and bottom-up) costing approaches. Direct costs (human resources, drugs, supplies, medical equipment) of the pediatric oncology unit, costs at other relevant clinical departments, and overhead cost share are summed up to estimate the total annual cost of running the unit. Further, unit costs were estimated at specific childhood cancer levels. Results: The estimated annual total cost of running a pediatric oncology unit was USD 776,060 (equivalent to USD 577 per treated child). The cost of running a pediatric oncology unit per treated child ranged from USD 469 to USD 1,085, on the scenario-based sensitivity analysis. Drugs and supplies, and human resources accounted for 33% and 27% of the total cost, respectively. Outpatient department and inpatient department shared 37% and 63% of the cost, respectively. For the pediatric oncology unit, the cost per OPD visit, cost per bed day, and cost per episode of hospital admission were USD 36.9, 39.9, and 373.3, respectively. The annual cost per treated child ranged from USD 322 to USD 1,313 for the specific childhood cancers. Conclusion: Running a pediatric oncology unit in Ethiopia is likely to be affordable. Further analysis of cost effectiveness, equity, and financial risk protection impacts of investing in childhood cancer programs could better inform the prioritization of childhood cancer control interventions in the Ethiopia Essential Health Service Package. [ABSTRACT FROM AUTHOR]

Mitigating environmental deterioration and curbing CO2 emissions has moved center stage in policy debate and academic research. Employing data from 14 developing countries with a large share of carbon emissions at a global scale, we examine the effect of human capital on environmental deterioration over the period 1980 to 2019. We account for human capital by focusing on current education expenditure to offer a better insight into the role of policy making in averting environmental deterioration in developing countries. Results show that human capital advancement is robustly associated with reductions in CO2 emissions. We additionally provide a comprehensive analysis of the human capital-environmental deterioration nexus along the conditional distribution by employing the Machado and Silva (J Econom 213(1):145–173, 2019) estimation method of quantile regressions with fixed effects. Human capital is affecting CO2 emissions negatively and statistically significantly across the distribution, except for the upper tail. [ABSTRACT FROM AUTHOR]

In this study, we examine whether firms respond to internal control weaknesses (ICWs) by requiring accounting-specific skills when hiring rank-and-file employees. Using unique data containing an extensive collection of job postings, we document significant increases in firms' job postings that list accounting skills after the disclosure of an ICW. This effect is more pronounced for firms with better financial resources and when ICWs are more severe or personnel-related. In addition, our results extend to employees that are not specifically designated as accountants, suggesting a broader role for rank-and-file employees in influencing internal control quality. Finally, we find that increases in job postings with accounting skill requirements are associated with improvements in internal controls and a higher likelihood of ICW remediation. Overall, our findings shed new light on how firms respond to ineffective internal controls by increasing their emphasis on accounting skills in their workforce. Data Availability: Data are publicly available from the sources identified in the text. JEL Classifications: G30; J23; M41; M42. [ABSTRACT FROM AUTHOR]

Just as it is difficult for individual employees to determine a method of self-evaluation, it is also difficult for companies to develop an ideal approach for evaluating the effectiveness of their personnel management systems. This indicates that research in this scientific field is actively conducted by both practitioners and scientists. Evaluation of the effectiveness of personnel management is a systematic, formalized process that provides an opportunity to compare actual work results with strategic goals and focusing on modern, effective methods of personnel management, which significantly contribute to the fulfillment of the company’s mission. The HR performance evaluation system provides information on the strengths and weaknesses of the company’s HR activities and identifies the necessary, result-oriented recommendations and action algorithms to eliminate deficiencies and overcome identified problems. Modern conditions have transformed the process approach, which has caused changes in the personnel management evaluation system. The study of scientific and theoretical works shows the existence of a large arsenal of labor indicators that are used for analysis, but they do not fully meet the modern requirements of the system for evaluating the effectiveness of personnel management. The purpose of the study is to improve the model of HR business processes of a modern enterprise and generalize the methods and indicators for evaluating the personnel management system in terms of business processes. To achieve the goal, theoretical scientific research and recommendations of practitioners regarding the introduction of HR business processes were analyzed. The main HR metrics were developed for a comprehensive assessment of the effectiveness of the personnel management system. The results of improving HR business processes and evaluating their effectiveness enable the company to save time and resources, ensure business productivity and effectiveness, improve product or service quality, increase sales volumes, reduce costs and increase profits, increase the loyalty of staff, customers and partners, and increase competitiveness and improve its reputation. For implementing this, there is a need to develop detailed guidelines for evaluating each HR process, by taking into account qualitative and quantitative indicators. However, this is the subject of further research. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to study how people use competing accounting numbers to make sense of and legitimize actions in a complex environment in times of crisis. Design/methodology/approach: This paper analyzes the implementation of a standardized budget model at a USA intergovernmental organization, by relying on a triangulation of data sources, including face-to-face interviews, direct observations, and archival documents. The organization faces one of the greatest crises it has ever experienced. An accounting team and a human resources team make sense differently the same reality–staffing. The sensemaking perspective framework is utilized to provide a theoretical structure for the analysis. Findings: The understudied organization undergoes constant evolution during the budgetary crisis; data reveal different forms of cues, which activate the sensemaking process, such as fading and compressed cues. Although compressed cues subsequently emerge, they play a more crucial role in managers' enactment than pre-existing fading cues. Artificializing accounting numbers refer to the social process of constructing compressed cues or artificial artifacts that are neither wrong nor right, neither soft nor hard and not useful for peoples' sensemaking but used to legitimize managers' strategic decisions. Practical implications: This artificializing process explains the people's resistance to policy implementation. Furthermore, the multiplicity of cues provides useful information for regulators and managers to understand uncertainty during a crisis. Originality/value: This study presents a rare case of an international third sector organization amid a budgetary crisis. Among few studies referring to numbers as sensemaking resources, this study focuses on the importance of systematic power and corporate power relative to the process of sensemaking. [ABSTRACT FROM AUTHOR]