This paper has two objectives. Our first aim is to critically analyze the ethical implications of current accounting principles relating to human resources. Our second purpose is to propose three alternatives to the current accounting treatment of human resource costs as an expense of doing...

HRA is in nascent stage when it comes to practical applications. There is an urgent need to shift the focus from viewing human resource (HR) as a cost center to profit center, for consideration of employees as an asset. It is the need of the hour to make HRA as a part of mandatory global...

This paper provides an overview of the human capital literature focusing on the firm's incentives and disincentives to invest in human capital and subsequently to account for the investments. The evidence suggests human capital investment decisions are intrinsically linked to the success of a...

The rapid pace of digitalization has given rise to concerns about its influence on job roles. Our findings reveal a substitution effect on accounting employees. This effect is more evident in private firms, firms with higher levels of digital transformation in their accounting departments, firms...

We present evidence that, while individuals with accounting expertise bring key skills to financial reporting responsibilities of the CFO position, they tend to lack educational and career experiences relevant to non-accounting responsibilities (e.g., operations and strategy). Assuming boards'...

Accounting education at the university level in developing SEE countries has often been criticised for the inability to develop essential skills of graduates necessary for a career in professional accountancy in the 21st century. Our research study presents the results of a survey among students...

Organizations create significant positive and negative impacts through their employment practices. This paper builds on the substantial body of research regarding job quality and impact measurement to present a framework for monetized analysis of employment impact. We identify and propose a...

This article presents how the Collaborative Research Center TRR 266 Accounting for Transparency understands and studies transparency in organizations and markets. Starting from our transparency definition, which is rooted in a sender/receiver framework, we discuss how accounting, taxation, and...

For decades, accounting practitioners, academics, and professional bodies have argued that the quality of accounting education is falling. There are two specific claims in the literature. First, that the knowledge acquired by students in accounting programs has become less valuable and second,...

Family firms, as a unique organizational form, are associated with distinct finance, accounting, and tax behaviors. Prior research indicates that heterogeneity among family firms is linked to significant variation concerning these outcomes. However, the scope of dissimilarities, their empirical...