Human Capital Accounting and Value-Added Performance: A Case Study of a Major Indian Port

Main Article Content

Msv. Prasad P. Sheela S. Vijay Kumar

Abstract

The main purpose of this paper is to provide empirical data to show the relationship between human capital and value-added contribution of Visakhapatnam Port. Human capital was measured through the Modified Lev and Schwartz Model, whereas value-added contribution was measured through the Serge Evraet model. The Port of Visakhapatnam was chosen as a case for this study as it is one of the fastest growing major ports in India, with human resources of about 6000. This paper reviews literature on both human capital accounting and value-added performance. Valuation of human capital was measured through modified Lev and Schwartz Model whereas value-added performance was derived from the equation developed by Serge Evraet and Ahmad Riahi Belkaoui. Correlation matrix was administered to test the statistical significance of the correlation between the ages and grades of the employees and value-added performance of the organization. Findings showed positive correlation between the different ages and grades of employees and value-added performance of the port. The results provide a atool kit for practical application of human capital accounting and value-added performance in the port in particular and Indian industry in general.

Article Details

How to Cite
PRASAD, Msv.; SHEELA, P.; KUMAR, S. Vijay. Human Capital Accounting and Value-Added Performance: A Case Study of a Major Indian Port. Asia-Pacific Management Accounting Journal, [S.l.], v. 6, n. 2, p. 41-62, dec. 2011. ISSN 2550-1631. Available at: <http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/606>. Date accessed: 21 may 2018.
Section
Management Accounting