ปัจจัยที่มีอิทธิพลต่อการประยุกต์ใช้การบัญชีเพื่อทรัพยากรมนุษย์สมัยใหม่: การศึกษาเชิงประจักษ์ของบริษัทเทคโนโลยีสารสนเทศและการสื่อสารในประเทศไทย
คำสำคัญ:
การประยุกต์ใช้การบัญชีเพื่อทรัพยากรมนุษย์สมัยใหม่, วิสัยทัศน์เพื่อความยั่งยืน, ความไม่แน่อนทางสิ่งแวดล้อมบทคัดย่อ
บทคัดย่อ
ภายใต้การแข่งขันที่รุนแรงของเศรษฐกิจโลก การพัฒนาทรัพยากรมนุษย์เป็นประด็นเร่งด่วนที่องค์กรต้องให้ความสำคัญเพื่อให้สามารถตอบสนองต่อสถานการณ์ต่างๆที่อาจเกิดขึ้นได้ ดังนั้น การมีข้อมูลส่วนเพิ่มจึงเป็นสิ่งจำเป็นเพื่อสนับสนุนการตัดสินใจที่เกี่ยวกับว่าจะพัฒนาศักยภาพของพนักงานให้มีประสิทธิภาพมากยิ่งขึ้นได้อย่างไร การประยุกต์ใช้การบัญชีเพื่อทรัพยากรมนุษย์ถูกมองว่าเป็นวิธีปฏิบัติอีกทางเลือกหนึ่งที่จะช่วยในการจัดเตรียมข้อมูลส่วนเพิ่มเพื่อช่วยการบริหารจัดการด้านทรัพยากรมนุษย์ให้ดียิ่งขึ้น อย่างไรก็ตาม ถึงแม้ว่าจะมีงานวิจัยต่างๆ ที่ขยายการศึกษาเกี่ยวกับประโยชน์ที่ได้จากการบัญชีเพื่อทรัพยากรมนุษย์ แต่งานวิจัยที่เกี่ยวข้องกับปัจจัยที่ทำให้เกิดการประยุกต์ใช้บัญชีเพื่อทรัพยากรมนุษย์ยังคงมีอยู่ไม่มาก ดังนั้น งานวิจัยนี้มีวัตถุประสงค์เพื่อศึกษาปัจจัยที่มีอิทธิพลต่อการประยุกต์ใช้การบัญชีเพื่อทรัพยากรมนุษย์สมัยใหม่ โดยเก็บข้อมูลจากกลุ่มบริษัทเทคโนโลยีสารสนเทศและการสื่อสารในประเทศไทยโดยใช้แบบสอบถาม ผลการศึกษาพบว่า วิสัยทัศน์เพื่อความยั่งยืน และความไม่แน่นอนทางสิ่งแวดล้อมส่งผลเชิงบวกอย่างมีนัยสำคัญต่อการประยุกต์ใช้การบัญชีเพื่อทรัพยากรมนุษย์สมัยใหม่ งานวิจัยนี้เสนอแนะว่าองค์กรที่ให้ความสำคัญกับการประยุกต์ใช้การบัญชีเพื่อทรัพยากรมนุษย์สมัยใหม่ก็ควรให้ความสำคัญกับวิสัยทัศน์เพื่อความยั่งยืนและความไม่แน่นอนทางสิ่งแวดล้อม
คำสำคัญ: การประยุกต์ใช้การบัญชีเพื่อทรัพยากรมนุษย์สมัยใหม่, วิสัยทัศน์เพื่อความยั่งยืน, ความไม่แน่อนทางสิ่งแวดล้อม
References
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Mahmoodi, P., Babaei, F., & Mohamade, J. (2013). Human Resource Accounting: From Theory to Practice. European Online Journal of Natural and Social Sciences, 2(3), 2249-2255.
Mamoon, Z. (2013). Human Resource Accounting For Decision Making. International Journal of Innovative Research & Development, 2(4), 703-724.
Mercer (2014). Sustainability in Corporate World: Research Report. Retrieved January 15, 2018, from https://www.mercer.com/content/dam/mercer/attachments/global/investments/responsible-investment/Mercer-Sustainability-Research-Report-July-2014.pdf
Mohiuddin, M., & Banu, M. N. (2017). Human Resource Accounting (HRA): A Conceptual Study on Human Capital. Journal of Business and Management, 19(4), 33-37.
Pan, Y., Wang, T. W., & Weisbach, M. S. (2015). Learning About CEO Ability and Stock Return Volatility. The Review of Financial Studies, 28(6), 1623-1666.
Parry, E., & Tyson, S. (2007). Technology in HRM: The Means to Become a Strategic Business Partner? In Storey, J.: Human Resource Management: A Critical Text. 3rded. London: Thomson Learning.
Rani, A. (2016). A Literature Review on Human Resource Accounting. International Journal of Informative & Futuristic Research, 3(6), 1867-1876.
Ruel, H., Bondarouk, T., & Looise, L. (2004). E-HRM: Innovation or Irritation: An Explorative Empirical Study in Five Large Companies on Web Based HRM. Management Revue, 15(3), 364–380.
Saremi, H., & Naghshbandi, N. (2011). Impact of human resource accounting information on human resource investment in Iranian enterprises. International journal of business policy and economics, 4(1), 123-135.
Schilling, M. A., & Steensma, H. K. (2001). The use of modular organizational forms: An industry-level analysis. Academy of Management Journal, 44, 1149-1168.
Shrader, R., & Siegel, D. S. (2007). Assessing the Relationship between Human Capital and Firm Performance: Evidence from Technology‐Based New Ventures. Entrepreneurship Theory and Practice, 31(6), 893-908.
Singh, A. (2010). Human Resource Accounting at Infosys- A Case Study. Retrieved January 15, 2018, from https://www.researchgate.net/publication/305723324
Smith, M., Abdullah, Z., & Razak, R. A. (2008). The diffusion of technological and management accounting innovation: Malaysian evidence. Asian Review of Accounting, 6(3), 197-218.
Sridevi, J., & Jeyakumar, M. (2015). Human Resource Accounting and Value Based Management in Organizations. IJABER, 13(8), 6383-6390.
Sushi, H. (2008). Out of This World. In: People Management. The Role of Technology in Human Resource Development.
Tarhini, A., Ammar, H., Tarhini, T., & Masadeh, R. (2015). Analysis of the Critical Success Factors for Enterprise Resource Planning Implementation from Stakeholders’ Perspective: A Systematic Review. International Business Research, 8(4), 25-40.
United Nation. (2008). Measuring the impact of ICT use in business: the case of manufacturing in Thailand. United Nations Conference on Trade and Development. Retrieved January 15, 2018, from http://unctad.org/en/docs/sdteecb20073_ en.pdf
Zacher, H., & Jimmieson, N. L. (2011). Leader-follower interactions: relations with OCB and sales productivity. Journal of Managerial Psychology, 28(1), 92-106.
Afeche, P., & Sarhangian, V. (2015). Rational Abandonment from Priority Queues: Equilibrium Strategy and Pricing Implications. Columbia Business School Research, 1-48.
Antonakis, J., & House, R. J. (2014). Instrumental Leadership: Measurement and Extension of Transformational-Transactional Leadership Theory. The Leadership Quarterly, 25, 746-771.
Appah, E., Tebepah, S.F., & Soreh, C.W. (2012). Human Resource Development mechanism and the performance of Public Sector Accountants’ in Nigeria. Current Research Journal of Social Sciences, 4(3), 246-255.
Arkan, T. (2016). Human Resources Accounting: A Suggested Model for Measurement and Valuation. Finanse, Rynki Finansowe, Ubezpieczenia nr, 79, 173–193.
Atkinson, A. A., Kaplan, R. S., Matsumura, E. M., & Young, S. M. (2012). Management Accounting: Information for Decision-Making and Strategy Execution, 6thed. New Jersey, USA: Pearson Education Inc.
Avazzadehfath, F., & Raiashekar, H. (2011). Decision-Making Based on Human Resource Accounting Information and Its Evaluation Method. Asian Journal of Finance & Accounting, 3(1), 1-13.
Bartlett, J. E., Kotrlik, J. W., & Higgins, C. C. (2001). Organizational Research Determining Appropriate Sample Size in Survey Research. Information Technology, Learning, and Performance Journal, 19, 43-50.
Bhattacharya, M., Gibson, D. E., & Doty, D. H. (2005). The Effects of Flexibility in Employee Skills, Employee Behaviors, and HR Practices on Firm Performance. Forthcoming in Journal of Management, 1-36.
Castaneda, D., & Toulson, P. (2013). The Value of Human Resources Measurement in Intellectual Capital and Knowledge sharing. The Electronic Journal of Knowledge Management, 11(3), 226‐234.
Chamisa, E. E. (2000). The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe. The International Journal of Accounting, 35(2), 267-286.
Duncan, R. B. (1972). Characteristics of organizational environments and perceived environmental uncertainty. Administrative Science Quarterly, 17, 313–327.
Eze, N. M., & Chiamaka, E. P. (2016). An appraisal of Human Resource Accounting In Organization: A Case of Nigeria. Journal of Economics and Finance, 7(2), 1-6.
Fok-Yew, O. (2015). The Relationship between Transformational Leadership and Followers’ Work Characteristics and Task Performance. International Journal of Academic Research in Business and Social Sciences, 5(6), 366-377.
Foster, R. D., & Akdere, M. (2007). Effective organizational vision: implications for human resource development, Journal of European Industrial Training, 31(2), 100-111.
García-Madruga, J. A., Gómez-Veiga, I., & Vila, J. O. (2016). Executive Functions and the Improvement of Thinking Abilities: The Intervention in Reading Comprehension. Front Psychology, 7(58), 1-15.
Garg, B. (2014). Human Resource- Driving Force of Sustainable Business Practices. International Journal of Innovative Research & Development, 3(7), 378-382.
Gates, S. (2002). Value at Work: The Risks and Opportunities of Human Measurement and Reporting. The Conference Board, USA.
Gathungu, E., Iravo, M., & Namusonge, S. (2015). Transformational Leadership and Employee's Commitment: Empirical Review. Journal Of Humanities And Social Science, 20(7), 1-7.
Gulluce, A. C., Kaygin, E., Kafadar, S. B., & Atay, M. (2016). The Relationship between Transformational Leadership and Organizational Commitment: A Study on the Bank Employees. Journal of Service Science and Management, 9, 263-275.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis. 7thed. Upper Saddle River, NJ: Prentice Hall.
Hendrickson, A. (2003). Human Resource Information Systems: Backbone Technology of Contemporary Human Resources. Journal of Labour Research, 24(3), 382–394.
Hussi, T., & Ahonen, G. (2002). Managing intangible assets – a question of integration and delicate balance. Journal of Intellectual Capital, 3(3), 277-286.
Jabnoun, N., Khalifah, A., & Yusuf, A. (2003). Environmental Uncertainty, Strategic Orientation, and Quality Management: A Contingency Model. Quality Management Journal, 10(4), 17-31.
Kalmarova, Z. (2012). Technology Changes Human Resources Role: Divergence versus Convergence Debate – A Case Study on Slovakia and the United Kingdom. Human Resources Management & Ergonomics, VI, 40-51.
Loshali, S., & Krishnan, V. R. (2013). Strategic human resource management and firm performance: Mediating role of transformational leadership. Journal of Strategic Human Resource Management, 2(1), 9-19.
Mahmoodi, P., Babaei, F., & Mohamade, J. (2013). Human Resource Accounting: From Theory to Practice. European Online Journal of Natural and Social Sciences, 2(3), 2249-2255.
Mamoon, Z. (2013). Human Resource Accounting For Decision Making. International Journal of Innovative Research & Development, 2(4), 703-724.
Mercer (2014). Sustainability in Corporate World: Research Report. Retrieved January 15, 2018, from https://www.mercer.com/content/dam/mercer/attachments/global/investments/responsible-investment/Mercer-Sustainability-Research-Report-July-2014.pdf
Mohiuddin, M., & Banu, M. N. (2017). Human Resource Accounting (HRA): A Conceptual Study on Human Capital. Journal of Business and Management, 19(4), 33-37.
Pan, Y., Wang, T. W., & Weisbach, M. S. (2015). Learning About CEO Ability and Stock Return Volatility. The Review of Financial Studies, 28(6), 1623-1666.
Parry, E., & Tyson, S. (2007). Technology in HRM: The Means to Become a Strategic Business Partner? In Storey, J.: Human Resource Management: A Critical Text. 3rded. London: Thomson Learning.
Rani, A. (2016). A Literature Review on Human Resource Accounting. International Journal of Informative & Futuristic Research, 3(6), 1867-1876.
Ruel, H., Bondarouk, T., & Looise, L. (2004). E-HRM: Innovation or Irritation: An Explorative Empirical Study in Five Large Companies on Web Based HRM. Management Revue, 15(3), 364–380.
Saremi, H., & Naghshbandi, N. (2011). Impact of human resource accounting information on human resource investment in Iranian enterprises. International journal of business policy and economics, 4(1), 123-135.
Schilling, M. A., & Steensma, H. K. (2001). The use of modular organizational forms: An industry-level analysis. Academy of Management Journal, 44, 1149-1168.
Shrader, R., & Siegel, D. S. (2007). Assessing the Relationship between Human Capital and Firm Performance: Evidence from Technology‐Based New Ventures. Entrepreneurship Theory and Practice, 31(6), 893-908.
Singh, A. (2010). Human Resource Accounting at Infosys- A Case Study. Retrieved January 15, 2018, from https://www.researchgate.net/publication/305723324
Smith, M., Abdullah, Z., & Razak, R. A. (2008). The diffusion of technological and management accounting innovation: Malaysian evidence. Asian Review of Accounting, 6(3), 197-218.
Sridevi, J., & Jeyakumar, M. (2015). Human Resource Accounting and Value Based Management in Organizations. IJABER, 13(8), 6383-6390.
Sushi, H. (2008). Out of This World. In: People Management. The Role of Technology in Human Resource Development.
Tarhini, A., Ammar, H., Tarhini, T., & Masadeh, R. (2015). Analysis of the Critical Success Factors for Enterprise Resource Planning Implementation from Stakeholders’ Perspective: A Systematic Review. International Business Research, 8(4), 25-40.
United Nation. (2008). Measuring the impact of ICT use in business: the case of manufacturing in Thailand. United Nations Conference on Trade and Development. Retrieved January 15, 2018, from http://unctad.org/en/docs/sdteecb20073_ en.pdf
Zacher, H., & Jimmieson, N. L. (2011). Leader-follower interactions: relations with OCB and sales productivity. Journal of Managerial Psychology, 28(1), 92-106.
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2018-10-01
How to Cite
Thiptanamanee, P., Phornlaphatrachakorn, K., & Suwannarat, P. (2018). ปัจจัยที่มีอิทธิพลต่อการประยุกต์ใช้การบัญชีเพื่อทรัพยากรมนุษย์สมัยใหม่: การศึกษาเชิงประจักษ์ของบริษัทเทคโนโลยีสารสนเทศและการสื่อสารในประเทศไทย. วารสารมนุษยศาสตร์และสังคมศาสตร์มหาวิทยาลัยธนบุรี, 12(29), 19–29. สืบค้น จาก https://so03.tci-thaijo.org/index.php/trujournal/article/view/148611
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