TITLE:
The Complementary Relationship between Human Resources Accounting and Human Resources Information System
AUTHORS:
Ahmed M. Asfahani
KEYWORDS:
Human Resource Accounting, Human Resource Information Systems, Human Resource Management, Complementary Relationship
JOURNAL NAME:
Open Journal of Accounting,
Vol.10 No.2,
April
8,
2021
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 study’s 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 organization’s human resource. Insights obtained from the study findings can be used to promote better integration of HRA into HRIS tools and applications.