A survey into human resources accounting disclosure in the published annual accounts and reports: the case of companies quoted at the Nairobi Stock Exchange
Abstract
This study aimed at determining the current practice of human resources information
disclosure in Kenya. To achieve this, the researcher set out to determine the human
resources information items disclosed in the annual reports and accounts of Kenyan
companies, the trend of this disclosure in the period 1994 to 1998, whether the disclosure
differs significantly between the sectors of various companies, and finally whether this
disclosure differs depending on the accounting firm auditing the company's accounts.
A sample of 49 companies listed in the Nairobi stock Exchange was selected and their
annual reports and accounts analysed with a view of achieving the above objectives.
The information was presented in the form of tables, percentages and graphs in order to
show the human resources items disclosed and the trend of the disclosure. To determine
whether there exists a relationship between the human resources information items
disclosed and the sector of the company as well as between the human resources
information items disclosed and the company's auditors, chi-square tests were conducted .
The study concluded that companies in Kenya practice human resources accounting
which is however limited to human resources information disclosure in the Chairman's
report. The most disclosed item was appreciation for employees' contribution in the
organisation. The study also established that a relationship exists between the human
resources information items disclosed and the company's sector as well as between the
human resources items disclosed and the accounting firm auditing the company's
accounts.
The findings should however be analysed while taking account of the limitations stated in
chapter five.
Citation
Masters thesis University of Nairobi 1999Publisher
University of Nairobi Faculty of Commerce
Description
Degree of Masters of Business and Administration