Topics
1. Introduction to HR Accounting
1.1 Concept of human resource accounting
1.2 Objectives of human resources accounting
1.3 Prerequisites of human resources accounting
1.4 Evolution of human resource accounting
1.5 Aspects of human resources accounting
1.6 HR accounting approaches
1.7 Methods of human resources accounting
1.8 Benefits and challenges of human resource accounting
2. HR Accounting Procedures
2.1 Introduction to HR accounting procedures
2.2 HR accounting procedures
2.3 Objectives of HR accounting procedures
2.4 Principles of HR accounting procedures
2.5. Approaches to HR accounting procedures
2.6 Guidelines for developing HR accounting procedures
2.7 Benefits and challenges of HR accounting
3. HR Accounting Measurement and Evaluation
3.1 HR accounting measurement and evaluation
3.2 Levels of measurement and evaluation
3.3 Responsibilities for measurement and evaluation
3.4 Types of HR measurement and evaluation
3.5 Methods of measurement and evaluation
3.6 Result based model for measurement and evaluation
3.7 Benefits and challenges of HR accounting Measurement and evaluation
4. Accounting for HR Value Proposition
4.1 Introduction to HR value proposition
4.2 Theories of HR value proposition
4.3 Principles of HR value proposition
4.4 Objectives of HR value Proposition
4.5 Methods of accounting for HR value proposition
4.6 HR value chain
4.7 Human resources cost accounting
4.8 Benefits and challenges of HR value proposition
4.9 Human resources evaluation myths
4.10 Contemporary issues in accounting for HR value proposition
5. Introduction to HR Metrics & Analytics
5.1 Concept of human resource metrics & analytics
5.2 Objectives of human resources metrics & analytics
5.3 Prerequisites of human resources metrics & analytics
5.4 Evolution of human resource metrics & analytics
5.5 HR metrics approaches
5.6 Types of human resources metrics
5.7 Formalising human capital measurements- standards and regulation
6. HR Budgeting and Reporting
6.1 Introduction to HR budgeting and reporting
6.2 Principles of HR budgeting and reporting
6.3 Methods of HR budgeting and reporting
6.4 Importance of HR budgeting and reports
6.5 Impact of budgeting reports to HR accounting
6.6 Types and examples of HR budgets and reports
6.7 Structure of HR reports
6.8 Benefits and challenges in HR budgeting and reporting
7. HR Accounting Benchmarking
7.1 Introduction to HR accounting benchmarking
7.2 Objectives of HR accounting benchmarking
7.3 Principles of HR accounting benchmarking
7.4 Elements of HR accounting benchmarking
7.5 Types of HR accounting benchmarking
7.6 HR accounting benchmarking process
7.7 HR accounting benchmarking practice
7.8 HR accounting benchmarking as a tool for strategic planning
7.9 Benefits and challenges of HR accounting benchmarking
8. Human Resource Programs Reporting
8.1 Introduction to human resource programs reporting
8.2 Objectives of HR programs reporting
8.3 Types of HR programs reports
8.4 Nature of HR programs reports
8.5 Factors affecting HR programs reporting
8.6 Communication with relevant parties
8.7 Management meetings
8.8 Benefits and challenges of HR programs reporting
10. Emerging Issues in Human Resource Accounting and their ICT Applications