Link Between HRIS And HRA Peer-reviewed Journal

Home
/
Topic
/
Business
/
Human Resources
/
Link Between HRIS and HRA Peer-Reviewed Journal

Verified Document

100% Human Written

Related Topics:

Human Resource Management Information Systems Human Capital Research Design

Open Document Cite Document

ABSTRACT

Human resource management has continued to evolve over the years given the rapid technological advancements. Human resource information systems (HRIS) and human resource accounting (HRA) are some of the components of strategic human resource management that have experienced tremendous changes. This study examines the complementary relationship between HRA and HRIS. The studys findings help to address the existing gap in literature regarding the link between the two. The study utilizes a qualitative descriptive research design in which a sample of 17 participants is included. Data is collected using a structured self-administered questionnaire and analyzed through thematic analysis. The study found that HRIS applications and tools support HRA activities whereas HRA activities ensure HRIS generates complete and accurate information regarding an organizations human resource. Insights obtained from the study findings can be used to promote better integration of HRA into HRIS tools and applications.

Keywords: human resource accounting, human resource information systems, human resource management, complementary relationship.

INTRODUCTION

Human resource management (HRM) is a term used to refer to tasks and activities that are beneficial in maximizing the performance of employees in an organization. Over the past few years, HRM is increasingly evolving and dynamic as organizational leaders are constantly looking to improve quality, productivity, and effectiveness. New models and ways to promote the value and effectiveness of HRM have been developed and are used by organizations. The evolution of HRM is fueled by rapid technological advancements and increased globalization (Aljamaan, 2017). Human Resource Information Systems (HRIS) are some of the models that have emerged in HRM. HRM also entails the management of accounting information, which is used extensively in organizational strategic decision making.

Rapid technological advancements have contributed to the emergence of new models and ways of human resource management. Human resource professionals are increasingly looking for measures to enhance the effectiveness of their processes and activities. These efforts have contributed to the development of new models for HRM including Human Resources Accounting and Human Resource Information Systems (HRIS). The development of these new models and ways of HRM has been influenced by the fact that organizational leaders are increasingly cognizant of the various kinds of technology that could enhance the effectiveness of their organization. Human Resource Accounting and HRIS have become critical components of modern HRM initiatives as they play a critical role in strategic decision-making processes.

HRIS is a term used to refer to integrated systems that are used to collect, store,...

The concept of HRIS was first introduced over five decades ago and has evolved beyond its initial purpose of changing paper records into computerized databases. The contemporary HRIS tools can be used by human resource professionals to carry out various activities on a daily basis. Through these tools, organizations implement more complex computerized systems to help ensure their records are accurate and up-to-date. HRIS tools are considered critical in todays HRM as they help enhance efficiency with regards to HR decision-making.

According to Al-Hattami& Kabra, human resource accounting is one of the sub-systems within the accounting information system used in HRM (Al-Hattami & Kabra, 2018). Human resource accounting provides all financial and non-financial information regarding human resources. It achieves this by gathering data regarding the organizations human resources from a variety of sources and examines the data based on certain rules of accounting. The results of this process are then provided to all interest parties in order to promote the realization of desired goals and objectives. Therefore, human resource accounting plays a critical role in understanding the accounting aspect of strategies and activities adopted in human resource management.

While HRIS and...

…human resource information as noted by Aggarwal & Kapoor (2012). However, information stored in HRIS applications is not complete without the inclusion of accounting information. As reported by study participants, accounting information should be integrated into HRIS to help generate an accurate picture of the organization. By promoting the integration of accounting/financial information into HR planning and function, HRA ensures HRIS generate an accurate picture of an organizations human resources. As HRIS is used in HRM processes and activities, accurate, relevant, and timely information that reflects the organizations true picture is essential for strategic human resource management (e Silva & Lima, 2018).

CONCLUSION

The present study examines the complementary relationship between human resources accounting and human resource information systems. The results of this study confirm the significant relationship between these two components and their significant positive influence on each other. As evident in the study, HRIS supports HRA activities by providing necessary tools and applications for measuring the human capital. On the other hand, HRA facilitates the generate of accurate information regarding an organizations human resources by ensuring HRIS incorporates accounting information. This suggests that HRIS and HRA should go hand in hand as they complement each other in strategic human resource management. Insights obtained from the study findings can be used to promote better integration of HRA into HRIS tools and applications.

FUTURE RESEARCH

While this research provides significant insights regarding the complementary relationship between HRA and HRIS, it has several limitations. First, a small sample size was utilized for this study, which could limit generalizability of its findings. Secondly, the researcher only recruited participants from his professional network and did not consider other HR professionals who could provide more insights on the issue. The study was carried out within 1-month period due to time and financial constraints. Therefore, larger-scaled studies on this issue…

Sources used in this document:

References

Aggarwal, N. & Kapoor, M. (2012). Human Resource Information Systems (HRIS): It’s Role and Importance in Business Competitiveness. Gian Jyoti e-Journal, 1(2), 1-13.

Al-Hattami, H.M.A. & Kabra, J.D. (2018). Designing an Information System for Human Resource Accounting in Economic Units. Commonwealth Journal of Commerce & Management Research, 5, 65-76.

Aljamaan, B. (2017). Human Resources Accounting: Concepts, Objectives, Models and Criticism. Global Journal of Human Resource Management, 5, 1-10.

Al-Shawabkeh, K.M. (2015). Human Resource Information Systems and their Impact on Human Resource Management Strategies: A Field Study in Jordanian Commercial Banks. Information and Knowledge Management, 5(1), 42-47.

Bal, Y., Bozkurt, S. & Ertermsir, E. (2012). The Importance of Using Human Resources Information Systems (HRIS) and a Research on Determining the Success of HRIS. International School for Social and Business Studies, 53-62.

Beadles II, N.A., Lowery, C.M. & Johns, K. (2005). The Impact of Human Resource Information Systems: An Exploratory Study in the Public Sector. Communications of the IIMA, 5(4), 39-46.

Bhosale, J.P. (2015). Human Resource Accounting: An Emerging Tool for Measuring Performance. International Research Journal of Management and Commerce, 2(10), 17-25.

Bhuiyan, F., Rahman, M.M. & Gani, M.O. (2015). Impact of Human Resource Information Systems on Firm’s Financial Performance. International Journal of Business and Management, 10 (10), 171-185.

Biswas, S.K. (2013). Human Resource Accounting: An Effective Analysis & Future Aspect. International Journal of Research in Commerce & Management, 3(5), 1-16.

Bullen, M.L. & Eyler, K. (2010). Human Resource Accounting and International Developments: Implications for Measurement of Human Capital. Journal of International Business and Cultural Studies, 1-16.

Buzkan, H. (2016). The Role of Human Resource Information System (HRIS) in Organizations: A Review of Literature. Academic Journal of Interdisciplinary Studies, 5(1), 133-138.

Cherian, J. & Farouq, S. (2018). A Review of Human Resource Accounting and Organizational Performance. International Journal of Economics and Finance, 5(8), 74-83.

Creswell, J.W. (2014). Research design: Qualitative, quantitative, and mixed methods approaches (4th ed.). Thousand Oaks, CA: SAGE Publications Inc.

Das, S., Mitra, K. & Mandal, M. (2016). Sample Size Calculation: Basic Principles. Indian Journal of Anaesthesia, 60(9), 652-656.

e Silva, M.S.A. & Lima, C.G.S. (2018). The Role of Information Systems in Human Resource Management. Management of Information Systems, 113-126.

Etikan, I., Musa, S.A. & Alkassim, R.S. (2015). Comparison of Convenience Sampling and Purposive Sampling. American Journal of Theoretical and Applied Statistics, 5(1), 1-4.

Gupta, B. (2013). Human Resource Information System (HRIS): Important Element of Current Scenario. IOSR Journal of Business and Management, 13, 41-46.

Islam, M.A., Kamruzzaman, M. & Redwanuzzaman, M. (2013). Human Resource Accounting: Recognition and Disclosure of Accounting Methods & Techniques. Global Journal of Management and Business Research Accounting and Auditing, 13(3), 1-10.

Johnson, R.D. & Gueutal, H.G. (2011). Transforming HR Through Technology: The Use of e-HR and HRIS in Organizations. Society for Human Resource Management. Retrieved March 15, 2021, from https://www.shrm.org/hr-today/trends-and-forecasting/special-reports-and-expert-views/Documents/HR-Technology.pdf

Johnson, R.D., Lukaszewski, K.M. & Stone, D.L. (2016). The Evolution of the Field of Human Resource Information Systems: Co-Evolution of Technology and HR Processes. Communications of the Association of Information Systems, 38(28), 533-553.

Kariyawasam, H. (2016). Relationship between Accounting Information and Human Resource Management Related Strategic Decision Making in Sri Lankan Manufacturing Companies. IOSR Journal of Business and Management, 18(12), 8-12.

Lambert, V.A. & Lambert, C.E. (2012). Qualitative Descriptive Research: An Acceptable Design. Pacific Rim International Journal of Nursing Research, 16(4), 255-256.

Mahmoodi, P., Babaei, F. & Mohamade, J. (2013). Human Resource Accounting: From Theory to Practice. European Online Journal of Natural and Social Sciences, 2, 2249-2255.

Marler, J.H. & Boudreau, J.W. (2017). An Evidence-based Review of HR Analytics. The International Journal of Human Resource Management, 28(1), 3-26.

Nagendra, A. & Deshpande, M. (2014). Human Resource Information Systems (HRIS) in HR Planning and Development in Mid to Large Sized Organizations. Procedia – Social and Behavioral Sciences, 133, 61-67.

Nowell, L.S., Norris, J.M., White, D.E. & Moules, N.J. (2017). Thematic Analysis: Striving to Meet the Trustworthiness Criteria. International Journal of Qualitative Methods, 16(1), 1-13.

Qadir, A. & Agrawal, S. (2017). Human Resource Information System (HRIS): Re-engineering the Traditional Human Resource Management for Leveraging Strategic Human Resource Management. MIS Review, 22(1/2), 41-58.

Rao, A.L. (2014). Human Resource Accounting: A Framework for Better Financial Accounting and Reporting. IOSR Journal of Business and Management, 16(4), 86-90.

Totah, Z. (2020). 3 Ways Human Resources Applications Effectively Support and Enhance Your Business. Select Hub. Retrieved March 15, 2021, from https://www.selecthub.com/hris/the-three-types-of-hr-applications/

Weeks, K.O. An Analysis of Human Resource Information Systems Impact on Employees. Journal of Management Policy and Practice, 14(3), 35-49.

Cite this Document:

APA 7th Edition MLA 9th Edition Chicago 17th Edition

Copy Bibliography Citation

Related Documents

Essay

Human Resource in Aviation Industry

Words: 1821 Length: 6 Document Type: Term Paper

Human Resource in Aviation Industry Human resources are a set of individuals who make the workforce of an economy. Human capital is a term related to human resources, but to a narrow scope, the term relates to knowledge and skills of a worker. Human resource represents people, Labor, Manpower or talent. Companies view employees as assets, whose actions and skills add value to the organizations. Firms need to practice effective human

Essay

Human Resource Management HRM Human Resource Management

Words: 1668 Length: 5 Document Type: Essay

Human Resource Management HRM (Human Resource Management) is the advancement and management of workers of an organization. It includes recruitment processes, representation and classification of positions at work. For these to be accomplished, laws governing human capital should be followed, and appropriate strategies should be kept in place including paying attention to the employees. Good Management of human capital, determines the success of many organizations Action training for supervisors Disciplinary training is a

Essay

Human Resource Management in International Business Impact

Words: 2633 Length: 8 Document Type: Essay

Human Resource Management in International Business Impact of Cultural Differences, Socioeconomic or Political Factors on international HRM Challenges to HRM posed by growth in International Business By looking at the changing trends of the world of commerce in recent times, one can significantly notice the fact that this business community is becoming more and more competitive. This clearly signifies the truth that the elevating competition within the community has given rise to international

Essay

Human Resources and Functional Illiteracy Public Administration

Words: 1164 Length: 4 Document Type: Article Review

Human Resources and Functional Illiteracy Public Administration Human Resources Research Study Design Public Sector Human Resource Policy and Functional Illiteracy Public Sector Human Resource Policy and Functional Illiteracy Anderson and Ricks (1993) examined the role of illiteracy in determining worker status within the public sector, in part because it had not been done before. They were interested in understanding how worker stratification was determined, after scholars had raised the possibility of a worker caste

Essay

Human Resources Management

Words: 2782 Length: 8 Document Type: Research Paper

Human Resources Management If what is learned in an important college or university course is not put to use in some pragmatic way -- or understood in the larger social context -- then that learning may be viewed as meaningless time spent. No doubt there is a percentage of students that are simply going through the process of education, working for a degree that will open doors and lead, hopefully, to

Essay

Human Resources Management Employment Background

Words: 1195 Length: 3 Document Type: A-Level Coursework

These are what will be used to gauge whether or not the candidate qualifies for the position in terms of their education background. Therefore, there is no need for a paper and pen integrity test since a successful candidate has already passed the integrity test if they have the required education qualifications. Question 4 I would use a structured behavior interview that is designed specifically for this particular job. This is