THE EFFECTS OF ANTECEDENTS ON MODERN HUMAN RESOURCE ACCOUNTING IMPLEMENTATION: EMPIRICAL STUDY OF INFORMATION AND COMMUNICATION TECHNOLOGY FIRMS IN THAILAND

Main Article Content

Pattarasiri Thiptanamanee
Kornchai Phornlaphatrachakorn
Pornlapas Suwannarat

Abstract

Abstract


                Under intense competition of world’s economy, the issue of human resource development is urgently needed for organizations to enable response in any potential situations. Therefore, having additional information is needed for supporting decision making relate how to improve workforce capability more efficiently. Implementing human resource accounting is considered as an optional practice for provide additional information supporting human resource management. However an extensive body of literature has examined the benefits received from of human resource accounting, relatively little is known about its antecedents. The purpose of this research is to examine the effect of antecedents on modern human resource accounting implementation. Data was collected from 222 Information and Communication Technology firms in Thailand by questionnaire mail survey. The results reveal that sustainability vision and environmental uncertainty have significant positive influence on modern human resource accounting implementation. This study suggest the organization which focus on modern human resource accounting implementation should highlight specially on sustainability vision and environmental uncertainty as well.


Keywords: modern human resource accounting implementation, sustainability vision, environmental uncertainty


 


 

Article Details

How to Cite
Thiptanamanee, P., Phornlaphatrachakorn, K., & Suwannarat, P. (2018). THE EFFECTS OF ANTECEDENTS ON MODERN HUMAN RESOURCE ACCOUNTING IMPLEMENTATION: EMPIRICAL STUDY OF INFORMATION AND COMMUNICATION TECHNOLOGY FIRMS IN THAILAND. Journal of Humanities and Social Sciences Thonburi University, 12(29), 19–29. Retrieved from https://so03.tci-thaijo.org/index.php/trujournal/article/view/148611
Section
บทความวิจัย

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