Role of Accounting in Human Resources Management: A Co Authorship Network Study

Abstract

Accounting for human resources is a relatively recent field. The organization may gain a direct or indirect advantage from the accountant's labor. In order to give users of financial information the ability to make rational, global decisions, accounting is the process of recognizing, quantifying, classifying, and reporting financial data. A company's HRA demonstrates the commitment it makes to its employees and the evolution of their values throughout time. Accounting for human resources gives management accounting more significance and aids in determining the capital worth of human resources and management development. About the value of a human asset, HRA offers quantifiable information. The current study's goals are to outline the function of accounting in HRM and identify coauthors whose works have received more than 500 citations in the field. The goal of the current study is to look up studies on the function of accounting in human resource management in the literature database. Research articles and their co-authors have been chosen based on inclusion and exclusion criteria in order to meet the research purpose. Lastly, VosViewer has been used to present the chosen research publications authored by coauthors that received more than 500 citations.