Human capital value creation practices of software and service exporter firms in India

Vijaya Murthy, Indra Abeysekera

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)

Abstract

This study explored the human capital (HC) value creation practices of the top seventeen software and service exporter firms in India. To accomplish this purpose this study used HC disclosure content attributes as a tool to evaluate the type, and amount of HC disclosure, and applied to the HC disclosure content attributes to the annual reports for the year 2003- 04.The study conducted case study interviews with the Heads of Human Resources of fourteen software firms to obtain a greater understanding of the similarities between reporting and managed HC practices. The study identified most reported and least reported attributes of HC using content analysis and explained their reporting of value creation using case study interviews and resource based view. The findings suggest that the HC reporting practices were consistent with interview findings and the frequency of HC attributes followed the extent of their HC value creation to the firm.
Original languageEnglish
Publication statusPublished - 2006
Externally publishedYes
EventAnnual Congress of the European Accounting Association -
Duration: 1 Jan 2011 → …

Conference

ConferenceAnnual Congress of the European Accounting Association
Abbreviated titleEAA
Period1/01/11 → …

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    Murthy, V., & Abeysekera, I. (2006). Human capital value creation practices of software and service exporter firms in India. Paper presented at Annual Congress of the European Accounting Association, .