Human Capital Management Research Articles

What are the ‘most influential people in accounting’ saying about the ‘most important issues currently facing the accounting profession’?

Drawing on theories of influence derived from social psychology, this article studies Accounting Today’s 2023 list of The Top 100 Most Influential People in Accounting (‘the List’). For many reasons the List is controversial, but it is also a window into the profession, providing readers insights into where key players think it is, where it is going, and what it aspires to be. This article analyzes what those on the List consider to be the most important issues currently facing the accounting profession, and what they think the solutions are. A number of core themes emerge as salient, namely: (a) the pipeline problem, (b) the adoption and application of new technologies, (c) the struggle for relevance of (some) accounting work, and (d) the accounting workplace and human capital management. The solutions presented include: (i) accounting needs better branding and marketing, (ii) need to adopt and use new technologies in a range of creative, thoughtful, and compassionate ways, (iii) accounting workplaces and work conditions need to be improved, not least compensation for new entrants. Ultimately, this article’s core thesis is that the key challenges (opportunities) are fundamentally inter-related and inter-connected. Thus, a strategy which involves one group sitting back and hoping that another will fix a stand-alone issue while they watch on is a strategy that seems destined to fail and will cost us dearly. As such, holistic, ‘big tent’, consensus-garnering solutions are required.

FINANCING THE IMPLEMENTATION OF HR ENGINEERING IN MANUFACTURING ENTERPRISES IN THE CONTEXT OF THE COUNTRY'S DIGITAL ECONOMY FORMATION

The article is devoted to the study of possible prospects for financing the implementation of HR engineering at manufacturing enterprises in the conditions of the formation of a digital economy. In the process of research, the authors considered the possibilities of implementing HR engineering at production enterprises and focused attention on the main directions of implementation. The principles of financing enterprises that implement changes and transform are revealed. Approaches and strategies aimed at optimizing human capital management in the company are proposed. The authors noted the following main tools of HR engineering for the development and improvement of HR processes, which are key to building effective human capital management strategies in the organization and require funding: organizational management structure, strategic maps, creation of a portrait of personnel competencies, modelling of the human resources management process resources, development of a goal tree, increased flexibility of HR management processes, implementation of a balanced system of indicators. The authors' comprehensive analysis of the implementation of digital HR solutions by manufacturing enterprises in previous years made it possible to identify the most important obstacles to the successful implementation and financing of innovations and digital solutions, the main of which are: insufficient financial resources for the implementation of innovative projects; lack of sufficient financial assistance and stimulation from the state; large financial costs associated with changes in the infrastructure and introduction of new technologies; low interest of investors, which may limit access to external sources of financing; some innovations may require a long payback period, which becomes a challenge for companies; high interest rates on loans can make it difficult to finance innovative projects. Considering these financial factors, it is important to develop comprehensive strategies and tools to overcome obstacles and stimulate the innovative and digital development of manufacturing enterprises.

Development and Application of an Employee Moral Quotient (MQ) Evaluation Index System for Chinese Petroleum Enterprises

Recognizing the critical role of oil and gas resources as strategic assets and acknowledging the increasing emphasis on green development and social responsibility driven by international energy agreements and the “dual carbon” strategy, this study addresses the urgent need for a robust employee evaluation framework within China’s petroleum sector. While existing systems often prioritize competence-based indicators, they frequently overlook the crucial aspect of employee Moral Quotient (MQ). This research focuses on developing and validating a holistic, scientifically grounded, multi-dimensional, and dynamic MQ evaluation index system tailored specifically for Chinese petroleum enterprises. The study employed a mixed-methods approach, integrating a comprehensive literature review, semi-structured interviews with industry experts, and robust quantitative techniques, including the Analytic Hierarchy Process (AHP) and the entropy weight method. A two-round Delphi study, involving 18 experts from six provinces across China, ensured broad representation and facilitated the construction of the evaluation index system and the determination of indicator weights. The Delphi process achieved a high degree of expert consensus, evidenced by a 100% questionnaire response rate in both rounds, expert authority coefficients of 0.851 and 0.879, respectively, and Kendall’s coefficient of concordance of 0.243 and 0.247 (p < 0.01), respectively, demonstrating strong reliability and scientific validity. The resulting MQ evaluation index system comprises eight first-level indicators and thirty-three s-level indicators, encompassing key dimensions of employee morality relevant to the petroleum industry. This comprehensive system provides a robust and objective tool for employee selection, training, performance evaluation, and career development within Chinese petroleum enterprises, supporting informed decision-making in human resource management and fostering a culture of ethical conduct and sustainable development. Furthermore, the developed framework offers valuable insights and serves as a potential model for petroleum enterprises and other resource-intensive industries globally seeking to integrate MQ assessment into their human capital management strategies.

Human Capital Management and Organizational Performance in United Bank for Africa Plc. Uyo, Akwa Ibom State

The study was designed to examine the relationship between human capital management and organizational performance ty.ectiveness in organization'toor management of personnel.ibilities , assignment of the right jobs to wrong and unqin United Bank for Africa Plc, Uyo, Akwa Ibom State. To achieve this objective, survey research design was adopted for this study. The population of the study consisted of management staff, senior staff and junior staff of the United Bank for Africa Plc. Uyo, Akwa Ibom State which is made up of 82 staff with sample size of 68 staff. The study utilized Taro Yamane Scientific technique. The instrument used for data collection was Human Capital Management and Organizational Performance Questionnaire (HCMOPQ). Tables, Mean, Standard Deviation and Pearson Product Moment Correlation Coefficient were adopted as analytical tools for this study. Two hypotheses were tested at 0.05 level of significance. The result of the study showed that there was a positive significant relationship between human capital management and organizational performance in United Bank for Africa Plc, Uyo, Akwa Ibom State. The result of the findings also revealed that organizational performance is dependent on the extent of its staff training and timely appraisal of employees. This implies that increased investment in staff training and timely appraisal of employees by the bank would yield greater returns in organizational performance.

A Study On Labour Welfare Practices In Suprajit Automotive Pvt Ltd, Bengaluru

Labour Welfare and Social Security has got tremendous significance with Public Sector, Private Sector and also Multinational Companies. The aspect of Labour Welfare requires a serious thought and also a honest and open approach that Money and Good Environment given to Employees never go waste. The Motto is take care of Employees and Workers and the Employees and Workers will take care of the Organisation. Employee oriented management has become a highly successful management in the Corporate Sector in India as well as in the Global arena. A happy employee is naturally a productive employee. The function of Human Capital Management is changing significantly in the present digital era. In response to the changing nature of the Workforce, Globalisation and rapid advancement in Technology, HR leaders are adopting innovative approaches and cutting-edge technologies to enhance Organisational effectiveness and enable employees to give their best. In this background, a detailed study has been conducted on the Labour Welfare Practices adopted at Suprajit Automotive Pvt Ltd, Bengaluru. Primary Data collected through a Structured Questionnaire administered to 100 respondents covering all departments and levels has revealed that the Company is providing satisfactory Welfare and Social Security amenities to its employees and Workers. However, there are certain areas where the respondents have expressed dissatisfaction and partial satisfaction. It will be in the interest of the company to look into these areas and take necessary remedial steps

IMPROVING THE EFFICIENCY OF PUBLIC SERVICE THROUGH STRATEGIC HUMAN CAPITAL MANAGEMENT: A COMPREHENSIVE REVIEW OF THE LITERATURE

The article provides an overview of the literature on human capital management in the public sector with an emphasis on theoretical foundations, modern practices and problems. Human capital management is critical for the effectiveness of government organizations. The main theories are the resource-based approach and the theory of human capital, which emphasize the importance of staff development. Literature analysis identifies key practices such as technology adoption, training programs, and strategic alignment of reward systems, as well as problems in their implementation, including bureaucratic resistance and financial constraints. The article highlights the importance of strategic human capital management for the success of the public sector and suggests directions for future research.

INFORMATION SYSTEM FOR ASSESSING THE LEVEL OF HUMAN CAPITAL MANAGEMENT

The article offers conceptual foundations for formalizing the process of assessing a level of human capital (HC) management at the enterprise using mathematical and computer modeling based on neural network technologies. The methodological approach for assessing the level of human capital management has been improved. This allows the use of neural network tools to identify accurately and reasonably the level of HC management with the help of self-learning multilayer perceptron. The weight coefficients of such a network were calculated. An appropriate artificial neural network – a multilayer perceptron – was built using the mathematical software MatLab and it was successfully diagnosed. The improved mathematical model for assessing the level of HC management at the enterprise makes it possible to display transparently a set of input parameters on a set of output solutions, to decompose such a process, and to simplify the procedure of its formalization. The designed neural network allows us to determine quickly and accurately the level of HC management at the enterprise. The conceptual approach proposed by the authors has several significant advantages over existing alternative methods: accuracy of assessment; taking into account a wide range of various evaluation parameters of impact; high speed of making decisions and self-learning ability. The proposed approach was successfully implemented to assess the level of HC management at 24 domestic enterprises. The information system "HC" developed by the authors allows to calculate the estimated parameters of the evaluation process; to determine the level of HC management based on the mathematical apparatus of the multilayer perceptron. Such estimates correlate with the estimates obtained by the experts of these enterprises which indicates the adequacy of the approach proposed by the authors. Therefore, the proposed information system for assessing the level of management of the HC allows accurate implementation of such a process with minimal time and money costs.

Approaches towards human capital management in SMEs

Approaches towards human capital management in SMEs

The Role of Business Analysts in Optimizing HCM Systems: A Study of Post-Implementation Support Effectiveness

Abstract: This article investigates the effectiveness of Business Analysts (BAs) in the post-implementation phase of Human Capital Management (HCM) systems, aiming to develop a comprehensive framework for measuring BA performance and its impact on system optimization and user satisfaction. Employing a mixed-methods approach, the article combines quantitative analysis of key performance indicators (KPIs) such as response time, issue resolution rate, and system performance metrics with qualitative insights from case studies and user surveys. The article examines 150 BAs across 25 organizations, revealing that BAs who effectively balance technical expertise with strong communication skills contribute significantly to sustained HCM system success. Findings indicate that proactive BA involvement in user training and continuous system improvement correlates with a 30% increase in user satisfaction and a 25% reduction in system-related issues. The article culminates in a novel effectiveness measurement framework and recommendations for enhancing BA performance in post-implementation support, offering valuable insights for organizations seeking to optimize their HCM systems and maximize the value of their BA roles.

Enhancing Human Capital Management through DevOps Practices

In the current era of digital revolution, one of the main factors influencing an organization's performance is human resources. This is because HR is an important asset that determines the productivity and efficiency of organizational performance. This study's goal is to create and construct an integrated human resources application using the DevOps (Development and Operations) approach. The DevOps method is a collabo rative approach that combines the process of software development and operations in a sustainable, fast, and integrated manner. The human resources application developed in this research includes various important functions, including HR management, job grade promotion planning, employment contract termination notification, and promotion notification. This research also provides solutions to the problems experienced by the Palembang Region Office of PT Bank Rakyat Indonesia in human resource management. By using the DevOps method as a method of designing human capital applications, it is expected to increase employee efficiency and productivity through integrated and effective human resource management. The DevOps approach also allows organizations to respond quickly to changing needs and provide sustainable added value to the organization.

Human Capital Management Development and Environment Policy Model on The Performance of State Civil Apparatus in Riau Province Government

This study aims to develop a conceptual framework for Competence-based Human Capital Management (HCM) and Religiosity to the Performance of the State Civil Apparatus (ASN) in the Riau Provincial Government. This study is to find the most appropriate way to develop ASN competence and fill in the limitations of previous research and gaps in competency research on ASN performance. This study uses a quantitative approach by distributing questionnaires to officials related to the development of ASN competencies, both Structural Officials ranging from Middle High Officials, Primary High Officials, Administrator, and Supervisory Officers, as well as Functional Officers related to competency development, as many as 114 respondents with using a purposive sampling approach, data collection techniques using a questionnaire with a scale of 1-5, which then uses Structural Equation Modeling-Partial Least Square (PLS) analysis with the outer Model, and inner model and processed using the SmartPLS 3. Capital Management and Supported by Religiosity. This study examines the development of competence based on Human Capital Management and Religiosity as a moderator of ASN performance. This research has never been conducted simultaneously.

Анализ и оценка уровня воспроизводства человеческого капитала на региональном уровне

The relevance of this study is due to the following circumstances. Successful human capital management is the basis for solving strategic tasks of regional development, since it is the availability of qualified and motivated personnel necessary for successful professional activity that ensures the effective development of the region's economy. It is also known that investments aimed at improving public health have a significant impact on the dynamics of changes in the gross regional product. In this regard, it seems necessary to assess the state of the processes of reproduction of human capital in the region on the example of such a subject of the Russian Federation as the Republic of Adygea. The analysis shows that the Republic of Adygea implements a regional policy aimed at ensuring the expanded reproduction of the territory's human capital. If there are a number of certain problems, it can be argued that it allows to ensure that the trained specialists meet the requirements imposed on them in the regional labor market.

Leveraging Oracle HCM for Enhanced Employee Engagement

As the current corporate environment continues to evolve, employee engagement has emerged as a critical component in determining the success of an organisation. Oracle Human Capital Management (HCM) systems provide a revolutionary chance to improve employee engagement by providing a full suite of tools that are geared to handle different areas of workforce management. This opportunity presents itself as a result of the availability of these systems. In order to provide a more unified and responsive approach to employee engagement, Oracle Human Capital Management (HCM) offers an integrated platform that incorporates basic HR tasks, talent management, workforce management, and analytics. In this article, we investigate how the capabilities of Oracle Human Capital Management (HCM) may be strategically used to cultivate a staff that is more engaged and motivated. The cloud-based design of the system guarantees accessibility and real-time data processing, both of which are crucial for interactions with workers that are timely and relevant. A variety of features that may be adapted to assist engagement activities are provided by the modules that make up Oracle Human Capital Management (HCM). These modules include Employee Central, Talent Management, and Learning Management. For example, the Talent Management module helps to connect employee goals with organisational objectives, which in turn improves both work happiness and performance. While this is going on, the Learning Management module offers individualised training and development possibilities, according to the workers' requirements for professional advancement and their goals for their careers.

THE INFLUENCE OF INDUSTRY CHARACTERISTICS ON SOCIAL MANAGEMENT IN THE CONTEXT OF THE COUNTRY’S SOCIO-ECONOMIC DEVELOPMENT

Goat. The work is focused on studying the influence of the characteristic features of industries on the practice of public management of human capital in the context of the socio-economic development of the country. Method. The work uses general scientific, general philosophical and interdisciplinary methods: system-structural, structural-functional and comparative analysis. The study is based on a systematic approach and comparison. Results. The work contains an analysis of the influence of industry characteristics on the social management of human capital. The role and significance of industry factors in the formation of social management strategies and increasing the efficiency of the country's socio-economic development are determined. The scientific novelty. In the process of studying the influence of industry characteristics on the social management of human capital, the levels of management of social systems at the micro level were determined, and the main requirements of industry needs for human capital in the context of the social management of an enterprise were identified. The practical significance. Taking into account industry characteristics in social management will improve the efficiency of strategic planning and human capital management, contributing to the sustainable socio-economic development of the country.

Determinants of Teachers’ Decision to Stay: A Causal Model

A key challenge in any organizations today is staff/employee retention and these organizations made strategies to retain their employees to become the best staff. A common and significant problem in most human capital management systems in education, whether any type of schools or districts, is their incapacity to lessen high teacher turnover as stated by Odden (2011), and prominent in certain urban districts these high rates of teacher movement. Ingersoll (2001) states that the first step to understand why teachers leave is also the first step in getting them to stay. In order for teachers to stay, they need eenvironments that give important professional support from school leadership, to encounter organizational structures that value respect and workforce conditions for induction and mentoring programs for new and experienced teachers. Teacher attrition is teachers who are inside or outside of education, to experience and encounter other professional responsibilities, but give priority time with their families (Macdonald, 1999, Miller & Chait, 2008).

Talent management: Preparing future leaders

Effective human resource management is an important factor in preparing future leaders for a company. The process encompasses various strategic stages, including selective recruitment, continuous development, and solid employee retention. In addition, the utilisation of advanced technology and the implementation of diversity and inclusion values play a major role in creating a dynamic and performance-oriented work environment. In practical terms, companies that successfully integrate all of these elements can attract and retain the best talent, and create clear development paths for high-potential employees. This ensures that future leaders have the skills, experience and motivation needed to lead the company to sustainable success. A holistic approach to human resource management also ensures that every individual in the company feels valued and can make maximum contributions. By placing diversity and inclusion as a priority, companies can capitalise on multiple perspectives and diverse talents, which in turn increases levels of innovation and creativity. Advanced technologies, such as predictive analytics and collaboration tools, play an important role in supporting this strategy. Ultimately, companies committed to holistic human capital management not only prepare future leaders but also create a work environment that empowers every employee to thrive and fulfil their full potential.

Human capital management practices, employee image and university social responsibility: Basis for building competitive advantage framework

Human capital management practices, employee image and university social responsibility: Basis for building competitive advantage framework

Integration of Oracle HCM with Third-Party Tools

A major step forward in the field of Human Resources (HR) technology is represented by the integration of Oracle Human Capital Management (HCM) with technologies developed by third parties. The integration of Oracle Human Capital Management (HCM) with a variety of third-party apps allows organisations to use a complete ecosystem that improves HR capabilities and overall organisational performance. This is particularly useful for organisations that are striving to achieve higher efficiency and simplify their procedures. Through this interface, Oracle Human Capital Management (HCM) is able to support the smooth interchange of data between itself and other systems, such as payroll, benefits administration, and recruiting platforms. This eliminates data silos and reduces the amount of human data input that is required. The enhancement of the correctness and consistency of the data is one of the most significant advantages brought about by this integration. The integration of Oracle Human Capital Management (HCM) with third-party technologies enables organisations to guarantee that employee data is consistently updated across all platforms, therefore reducing the likelihood of mistakes and conflicts. Real-time data synchronisation is also supported by this interface, which enables human resource professionals to have access to the most recent information in order to improve their decision-making abilities.

Employee Well-being: An Emerging Strategy for Human Capital Management

Wellbeing is fundamentally associated with numerous aspects in one's life say health, job, family, community, environment, and financial benefits to name a few of them. The term employee wellbeing is very comprehensive and hence it has a widespread impact not only on the employee's performance at the workplace and her/his life at home but also creates a great impact on the organizations where they are working. After the COVID-19 pandemic employers are focusing more on wellbeing now than ever before. On one side it is seen that this pandemic has introduced the Work from Home (WFH) concept more rigorously and employees could balance work and life profoundly. In contrast, on the other side, some found juggling between work and life, as there are no distinctive boundaries between work and life. When employees can maintain healthy and positive mental states, they can take on their roles confidently and enthusiastically, leading to higher productivity and job satisfaction. This article explores the concept of employee well-being, examining its advantages for organizations and current practices in Indian companies. Further, it offers recommendations for strategies that organizations can implement to enhance employee well-being.

Management of individual human capital in the career of employees of organizations

The article presents the author's graphical representation of the system of career management methods based on the concept of human capital of the organization. The authors propose an algorithm for using instruments for diagnosing motivation in the selection of employees for the formation of vectors of career advancement. The main substantive aspects of the human capital accounting and assessment tools are highlighted.