The nature and motivation of Human Capital Reporting (HCR): a preliminary study / Shukriah Saad and Mohamat Sabri Hassan

Saad, Shukriah and Hassan, Mohamat Sabri (2013) The nature and motivation of Human Capital Reporting (HCR): a preliminary study / Shukriah Saad and Mohamat Sabri Hassan. Malaysian Accounting Review, 12 (2). pp. 19-46. ISSN 1675-4077


The purpose of this paper is to explore the external disclosure of human capital (HC). This study aims to examine the nature of human capital reporting of public listed companies in Malaysia, investigate the motivational motive towards the extent of human capital reporting from preparer’s point of view and identify the problems that might be faced in reporting human capital information. This study is based on a cross-sectional examination of disclosures on HCR by 20 public listed companies in Malaysia. The information about human capital presented in annual reports is grouped into five themes defined in the literature. A content analysis of these 20 annual reports is conducted to measure the nature and level of HCR. Besides the number of sentence count, narrative text unit adopted from Beattie et al. (2004) is also applied as unit of analysis. A questionnaire survey for HR managers of the Malaysian listed companies is conducted to find out the respondents’ motivation to disclose information in respect of reported items of HCR. Responses are compared with the results obtained from the measured HCR through content analysis. The findings demonstrate the most reported items of human capital, a comprehensive and descriptive profile of narrative disclosures of human capital items as well as the rank of motives for disclosures. Trading and the services industry have the highest score for the number of sentence count and the narrative text unit. The most reported items by sentence and narrative text unit are the working environment and employee’s involvement in the community.


Item Type: Article
CreatorsID Num. / Email
Hassan, Mohamat SabriUNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Labor. Work. Working class > Human capital > Malaysia
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
ISSN: 1675-4077
Volume: 12
Number: 2
Page Range: pp. 19-46
Item ID: 11098
Uncontrolled Keywords: Human capital, Human capital attributes, Disclosure, Motivation


[img] Text

Download (584kB)

Actions (login required)

View Item View Item


Downloads per month over past year