The nature and motivation of Human Capital Reporting (HCR): a preliminary study / Shukriah Saad and Mohamat Sabri Hassan

The purpose of this paper is to explore the external disclosure of human capital (HC). This study aims to examine the nature of human capital reporting of public listed companies in Malaysia, investigate the motivational motive towards the extent of human capital reporting from preparer’s point of...

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Main Authors:	Saad, Shukriah, Hassan, Mohamat Sabri
Format:	Article
Language:	English
Published:	Accounting Research Institute & Faculty of Accountancy 2013
Subjects:	Malaysia
Online Access:	http://ir.uitm.edu.my/id/eprint/11098/ http://ir.uitm.edu.my/id/eprint/11098/1/AJ_SHUKRIAH%20SAAD%20MAR%2013.pdf

id	uitm-11098
recordtype	eprints
spelling	uitm-110982016-07-21T06:59:55Z http://ir.uitm.edu.my/id/eprint/11098/ The nature and motivation of Human Capital Reporting (HCR): a preliminary study / Shukriah Saad and Mohamat Sabri Hassan Saad, Shukriah Hassan, Mohamat Sabri Malaysia The purpose of this paper is to explore the external disclosure of human capital (HC). This study aims to examine the nature of human capital reporting of public listed companies in Malaysia, investigate the motivational motive towards the extent of human capital reporting from preparer’s point of view and identify the problems that might be faced in reporting human capital information. This study is based on a cross-sectional examination of disclosures on HCR by 20 public listed companies in Malaysia. The information about human capital presented in annual reports is grouped into five themes defined in the literature. A content analysis of these 20 annual reports is conducted to measure the nature and level of HCR. Besides the number of sentence count, narrative text unit adopted from Beattie et al. (2004) is also applied as unit of analysis. A questionnaire survey for HR managers of the Malaysian listed companies is conducted to find out the respondents’ motivation to disclose information in respect of reported items of HCR. Responses are compared with the results obtained from the measured HCR through content analysis. The findings demonstrate the most reported items of human capital, a comprehensive and descriptive profile of narrative disclosures of human capital items as well as the rank of motives for disclosures. Trading and the services industry have the highest score for the number of sentence count and the narrative text unit. The most reported items by sentence and narrative text unit are the working environment and employee’s involvement in the community. Accounting Research Institute & Faculty of Accountancy 2013 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/11098/1/AJ_SHUKRIAH%20SAAD%20MAR%2013.pdf Saad, Shukriah and Hassan, Mohamat Sabri (2013) The nature and motivation of Human Capital Reporting (HCR): a preliminary study / Shukriah Saad and Mohamat Sabri Hassan. Malaysian Accounting Review, 12 (2). pp. 19-46. ISSN 1675-4077
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Malaysia
spellingShingle	Malaysia Saad, Shukriah Hassan, Mohamat Sabri The nature and motivation of Human Capital Reporting (HCR): a preliminary study / Shukriah Saad and Mohamat Sabri Hassan
description	The purpose of this paper is to explore the external disclosure of human capital (HC). This study aims to examine the nature of human capital reporting of public listed companies in Malaysia, investigate the motivational motive towards the extent of human capital reporting from preparer’s point of view and identify the problems that might be faced in reporting human capital information. This study is based on a cross-sectional examination of disclosures on HCR by 20 public listed companies in Malaysia. The information about human capital presented in annual reports is grouped into five themes defined in the literature. A content analysis of these 20 annual reports is conducted to measure the nature and level of HCR. Besides the number of sentence count, narrative text unit adopted from Beattie et al. (2004) is also applied as unit of analysis. A questionnaire survey for HR managers of the Malaysian listed companies is conducted to find out the respondents’ motivation to disclose information in respect of reported items of HCR. Responses are compared with the results obtained from the measured HCR through content analysis. The findings demonstrate the most reported items of human capital, a comprehensive and descriptive profile of narrative disclosures of human capital items as well as the rank of motives for disclosures. Trading and the services industry have the highest score for the number of sentence count and the narrative text unit. The most reported items by sentence and narrative text unit are the working environment and employee’s involvement in the community.
format	Article
author	Saad, Shukriah Hassan, Mohamat Sabri
author_facet	Saad, Shukriah Hassan, Mohamat Sabri
author_sort	Saad, Shukriah
title	The nature and motivation of Human Capital Reporting (HCR): a preliminary study / Shukriah Saad and Mohamat Sabri Hassan
title_short	The nature and motivation of Human Capital Reporting (HCR): a preliminary study / Shukriah Saad and Mohamat Sabri Hassan
title_full	The nature and motivation of Human Capital Reporting (HCR): a preliminary study / Shukriah Saad and Mohamat Sabri Hassan
title_fullStr	The nature and motivation of Human Capital Reporting (HCR): a preliminary study / Shukriah Saad and Mohamat Sabri Hassan
title_full_unstemmed	The nature and motivation of Human Capital Reporting (HCR): a preliminary study / Shukriah Saad and Mohamat Sabri Hassan
title_sort	nature and motivation of human capital reporting (hcr): a preliminary study / shukriah saad and mohamat sabri hassan
publisher	Accounting Research Institute & Faculty of Accountancy
publishDate	2013
url	http://ir.uitm.edu.my/id/eprint/11098/ http://ir.uitm.edu.my/id/eprint/11098/1/AJ_SHUKRIAH%20SAAD%20MAR%2013.pdf
first_indexed	2023-09-18T22:47:51Z
last_indexed	2023-09-18T22:47:51Z
_version_	1777417345174601728

The nature and motivation of Human Capital Reporting (HCR): a preliminary study / Shukriah Saad and Mohamat Sabri Hassan

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