{"title":"会计在人力资源管理中的作用:共同作者网络研究","authors":"Zertaj Fatima, Bilquis Banu","doi":"10.36348/sjef.2023.v07i11.007","DOIUrl":null,"url":null,"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.","PeriodicalId":507344,"journal":{"name":"Saudi Journal of Economics and Finance","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2023-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Role of Accounting in Human Resources Management: A Co Authorship Network Study\",\"authors\":\"Zertaj Fatima, Bilquis Banu\",\"doi\":\"10.36348/sjef.2023.v07i11.007\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":507344,\"journal\":{\"name\":\"Saudi Journal of Economics and Finance\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-11-18\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Saudi Journal of Economics and Finance\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.36348/sjef.2023.v07i11.007\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Saudi Journal of Economics and Finance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.36348/sjef.2023.v07i11.007","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Role of Accounting in Human Resources Management: A Co Authorship Network Study
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.