Providers and users’ perception of voluntary need of human resource disclosure : a content analysis

• Autorzy: Pirzada K.

Identyfikatory

DOI

10.17512/pjms.2016.14.2.22

Warianty tytułu

PL

Postrzeganie przez dostawców i użytkowników potrzeby dobrowolnego ujawniania informacji dotyczących zasobów ludzkich : analiza treści

• Języki publikacji: EN

Abstrakty

EN

This paper is concerned with the relationship between the information disclosed and providers and users of human resource disclosures in advanced annual reporting practices. It aims to provide a comprehensive review of previous disclosure literatures which had been emphasising on information disclosed and providers and users of human resources in separate accounts. The primary purpose of this paper is thus, to expand on the knowledge about human resource disclosure practices and to contribute to a better understanding of this by possibly, reducing the deficiencies noted between providers and users of voluntary human resource disclosures.

PL

Niniejszy artykuł dotyczy związku pomiędzy ujawnionymi informacjami a dostawcami i użytkownikami informacji, dotyczących zasobów ludzkich w zaawansowanych sprawozdaniach rocznych. Jego celem jest dostarczenie kompleksowego przeglądu dotychczasowej literatury, która dotyczyła ujawniania informacji oraz dostawców i użytkowników informacji o zasobach ludzkich. Podstawowym celem niniejszego opracowania jest poszerzenie wiedzy na temat praktyk ujawniania informacji dotyczących zasobów ludzkich i przyczynienie się do lepszego zrozumienia tego zagadnienia przez ewentualne zmniejszenie różnic pomiędzy dostawcami i użytkownikami dobrowolnie ujawnianych informacji o zasobach ludzkich.

Słowa kluczowe

EN

human assets; human asset disclosure; voluntary exposure; human asset accounting; reporting practice; content analysis

PL

kapitał ludzki; ujawnianie informacji dotyczących kapitału ludzkiego; dobrowolne ujawnianie; sprawozdawczość dotycząca kapitału ludzkiego; praktyka sprawozdawcza; analiza treści

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2016
• Tom: Vol. 14, No. 2
• Strony: 232--242
• Opis fizyczny: Bibliogr. 37 poz., rys.

Twórcy

autor

Pirzada K.

• Faculty of Accounting and Business, University of Malaya

Bibliografia

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Uwagi

Opracowanie ze środków MNiSW w ramach umowy 812/P-DUN/2016 na działalność upowszechniającą naukę (zadania 2017).