Open AccessImpact of Human Resource Accounting Practices on Decision Making in the Organization – Evidence from a Private Company in Kurdistan Region of Iraq
Author(s) -
Krishvulur,
Krishnamohan Surarchith
Publication year - 2019
Publication title -
international journal of innovative technology and exploring engineering
Language(s) - English
Resource type - Journals
ISSN - 2278-3075
DOI - 10.35940/ijitee.i3276.0789s319
Subject(s) - null hypothesis , sample (material) , accounting , human resources , human resource accounting , demographics , resource (disambiguation) , sample size determination , human resource management , psychology , management accounting , business , knowledge management , economics , statistics , computer science , management , mathematics , sociology , computer network , chemistry , demography , chromatography
The current study aimed at understanding the impact of Human Resource Accounting practices on decision making in an organization. The research was conducted on a private company in Kurdistan. Researchers constructed a model where predictor variable is Human Resource Accounting Practices and Predicted variable is Decision making. The Research has null hypothesis and alternative hypothesis where the null hypothesis was“There is no significant relationship between Human Resource Accounting Practices and Decision Making”. The alternative hypothesis was “There is significant relationship between Human Resource Accounting Practices and Decision Making”. The sample size for the current research was 107 where researcher distributed 120 questionnaires where 13 questionnaires were not filled properly. Researchers used quantitative method to analyze the results of the current research. The questionnaire consists of 20 questions which were organized randomly to avoid bias based responses from the respondents. Researchers concluded that HRA hasa strong positive effect on decision making where alternative hypothesis was accepted and null hypothesis got rejected. The sample size was low as the researcher conducted pilot study on this area and may get different results by increasing the sample size and demographics. The present research helps the organization to understand the importance of Human Resource Accounting and the effect of HRA on decision making