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<p>This research paper studies the feasibility of integrating Human Resources accounting (HRA) within the International Financial Reporting Standards (IFRS) Framework. This paper evaluates the Human capital against the IFRS framework released in 2018. It pays particular attention to asset definition, employee recognition criteria, performance measurement strategies and the constraints put by IAS 38 on intangible contributions of the employees. We used a mixed-methods study where we collected survey responses from 303 respondents and interviews of 25&#xa0;h practitioners and financial managers. A quantitative analysis was performed using SPSS, with mediation and moderation effects estimated through Hayes’ PROCESS macro. Using Productivity as the primary outcome variable, we interpreted it as the proxy for the “future economic benefits” element of the IFRS asset definition. The statistical analysis was complemented by NVivo 14 analysis of the interview data. The research observed that pay transparency and perceived equity are positively associated with productivity. Perceived organizational support functions as a mediating variable. Equity in pay too has a role in strengthening this effect. The result tells us that structured human capital governance practices validate measurable economic substance in line with the economic resource dimension of the IFRS framework. The study however, does not advocate direct capitalization but looks for disclosure-oriented pathways that are compliant with existing reporting frameworks. By distinguishing economic materiality from recognition feasibility, this research contributes to ongoing debates on intangible asset reporting and provides a structured foundation for reconsidering how human capital information may be incorporated within IFRS-aligned reporting systems. While the cross-sectional design limits causal inference, the findings offer evidence of economic relevance that warrants further longitudinal and archival investigation.</p>

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An ordinary expense or means to financial revolution?

  • 期刊论文

  • 发表日期：

    2026年7月7日

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  • Pallavi Pandey,
  • Shaji Joseph

摘要

This research paper studies the feasibility of integrating Human Resources accounting (HRA) within the International Financial Reporting Standards (IFRS) Framework. This paper evaluates the Human capital against the IFRS framework released in 2018. It pays particular attention to asset definition, employee recognition criteria, performance measurement strategies and the constraints put by IAS 38 on intangible contributions of the employees. We used a mixed-methods study where we collected survey responses from 303 respondents and interviews of 25 h practitioners and financial managers. A quantitative analysis was performed using SPSS, with mediation and moderation effects estimated through Hayes’ PROCESS macro. Using Productivity as the primary outcome variable, we interpreted it as the proxy for the “future economic benefits” element of the IFRS asset definition. The statistical analysis was complemented by NVivo 14 analysis of the interview data. The research observed that pay transparency and perceived equity are positively associated with productivity. Perceived organizational support functions as a mediating variable. Equity in pay too has a role in strengthening this effect. The result tells us that structured human capital governance practices validate measurable economic substance in line with the economic resource dimension of the IFRS framework. The study however, does not advocate direct capitalization but looks for disclosure-oriented pathways that are compliant with existing reporting frameworks. By distinguishing economic materiality from recognition feasibility, this research contributes to ongoing debates on intangible asset reporting and provides a structured foundation for reconsidering how human capital information may be incorporated within IFRS-aligned reporting systems. While the cross-sectional design limits causal inference, the findings offer evidence of economic relevance that warrants further longitudinal and archival investigation.