Tamminana Kamaraju 
Department of Commerce & Management Studies, Dr. B.R. Ambedkar University, Sikakulam, Andhra Pradessh, India

Krishna Surarchith Navulur
Accounting Department, Tishk International University, Erbil, Iraq
Research Scholar of Dr. B.R. Ambedkar University, India
Email: [email protected]

Yusra Farooq Baqal
Accounting Department, Tishk International University, Erbil, Iraq
Email: [email protected]
DOI: 10.23918/ICABEP2019p18
(Full Paper)

The current research was undertaken to find the impact of attitude towards Human Resource Accounting on the performance of undergraduate student’s education. The research was carried out as a pilot study on accounting department’s students who are pursuing their 3rd year and final year of their under graduation in a private university which is located in Kurdistan Region – Iraq. The total number of students in the accounting department was 125 where 59 students responded to the questionnaire distributed. Researchers used Delphi technique where respondents are given a chance to choose their responses in the first round randomly. All results of each item of the survey were shown to the respondents in the second round and requested to re-confirm their responses and provided freedom to change their responses. Researchers found few differences from the first round to the second round of the survey with the same respondents. Researchers constructed a basic model to understand the impact of predicted variable and predictor variables. The predictor variable for current research is the attitude towards Human Resource Accounting and Predicted variable is the performance of undergraduate students’ education. The null hypothesis got rejected in the study. The research gap was identified by the researchers as literature was completely focused on reporting, measuring and evaluating the human values but overlooked the attitude part related to human resource accounting. Current research helps the educational institutions to understand the value of human resource accounting and implication of it to achieve a high level of productivity among the student community.

Keywords: Human Resource Accounting, attitude, performance and students

International Conference on Accounting, Business, Economics and Politics

ISBN: 978-9922-9036-3-7