The use of indexes to measure certain phenomena in accounting research is not new. In human resources accounting (HRA), researchers use indexes to determine the level of disclosure of HRA information presented in financial statements. The HRA disclosure (HRAD) index developed by Al Mamun (2009) is a primary index upon which researchers in HRA developed many HRAD indexes. The Al Mamun (2009) and the other HRAD indexes in use today do not assess the quality or extent of disclosure of HRA information in financial reports. This paper argues that there is a need for researchers in HRA to develop a new HRAD index capable of assessing the quality and extent of the disclosure in financial reports. The new index, if developed, will enhance the reliability of data measurement in HRA research and facilitate the comparison of HRAD levels among reporting entities.
Aminu, R. (2022). Human resource accounting disclosure index: The need for an alternative approach. International Journal of Multidisciplinary and Current Educational Research, 4(1), 251-254. https://tinyurl.com/mu2h8djk