Human Capital Accounting Implications on Firm Market Value: A Survey of Kenyan Private Universities

San Lio
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Abstract

Purpose-The study examined the findings of an empirical evaluation of Human Capital (HC) accounting implications on firm market value among Kenyan private universities. Design/methodology/approach- a Cross-sectional survey on finance and human resource directors in Kenyan private universities. Findings- Kenyan Chartered Private Universities were successful because they accounted for, and reported their HC as material investments. However, further research was recommended to establish whether: the 4.2% who did not enjoy a good reputation and image consecutively for the past three financial periods; the 47% who did not enjoy easy access to Kenya’s capital markets consecutively for the past three financial periods; the 25% who did not retain their quality HC consecutively for the past three financial periods; as well as the 30% who did not enjoy high ROI consecutively for the past three financial periods: did so solely because they did not account and report their HC as material investments or there were indeed other factors motivating the results. Originality/Value-Accounting for HC is a big deal in Kenyan Knowledge-Information-Service-Sector (KISS) firms such as private universities because HC is the intervening factor for competitive advantage: Yet the discipline is unexplored in existing Kenyan empirical works.
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人力资本会计对企业市场价值的影响:肯尼亚私立大学的调查
目的:本研究检验了人力资本(HC)会计对肯尼亚私立大学企业市场价值影响的实证评估结果。设计/方法/方法-对肯尼亚私立大学财务和人力资源主管的横断面调查。研究发现——肯尼亚特许私立大学之所以成功,是因为他们把高等教育作为物质投资来考虑和报告。然而,建议进一步研究,以确定是否:4.2%的人在过去的三个财政期间没有连续享有良好的声誉和形象;47%的人在过去的三个财政期间连续没有享受到进入肯尼亚资本市场的便利;在过去三个财政期间没有连续保持高质量HC的25%;还有30%的人在过去三个财务期间没有连续享受高投资回报率,他们这样做仅仅是因为他们没有将他们的投资回报率作为物质投资来考虑和报告,或者确实有其他因素推动了结果。对于肯尼亚的知识-信息-服务部门(KISS)公司(如私立大学)来说,创新/价值会计是一件大事,因为创新是竞争优势的干预因素:然而,在肯尼亚现有的实证研究中,这一学科尚未得到探索。
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审稿时长
24 weeks
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