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A Human Capital Framework for inclusion in Company Annual Reports - A South African perspective
Thesis (PhD (Organisational Behaviour))--University of Pretoria, 2006.
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University of Pretoria
2013
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| _version_ | 1867613460722876416 |
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| access_status_str | Open Access |
| author2 | Hoole, Crystal |
| author_browse | Hoole, Crystal |
| author_facet | Hoole, Crystal |
| collection | Thesis |
| dc_rights_str_mv | © 2006, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Thesis (PhD (Organisational Behaviour))--University of Pretoria, 2006. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/29352 |
| institution | University of Pretoria (South Africa) |
| last_indexed | 2026-06-10T12:36:30.275Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2013 |
| publishDateRange | 2013 |
| publishDateSort | 2013 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/29352 A Human Capital Framework for inclusion in Company Annual Reports - A South African perspective Hoole, Crystal reuphk@webmail.co.za Kasselman, Reuphillan South african industry Company annual reprts Perspective Business strategy Traditional h r metics. Human capital framework Performance Inclusion UCTD Thesis (PhD (Organisational Behaviour))--University of Pretoria, 2006. A company’s ability to support its business strategy with it’s Human Capital is an important indication of the company’s future business performance. No standard or framework to enable the inclusion of Human Capital information in company reporting to demonstrate the effect on performance currently exists. Traditional HR metrics fail to report on the level of performance, knowledgebase or value of Human Capital, making it virtually impossible for stakeholders or valuators of companies to take this most important asset into account in valuing the company against it’s competitors. This exploratory study has been commissioned to add new theory which would span further research with the objective of improving the reporting systems and/or methodologies to value Human Capital for South African industry. The study poses the following questions: 1. What insight should investors and other external stakeholders have into the Human Capital employed by a specific organisation? 2. How best to ensure that Human Capital is reported and the information is trusted by investors and other stakeholders as seen as relevant, reliable and consistent, adding value to shareholders? 3. Which Human Resource Management components can form a basis for comparative external reporting on Human Capital (if any)? The study created an innovative framework for reporting which, is viewed as an improved, practical and theoretical approach and method relating to Human Capital and value creation for Human Assets. Triangulation was used to include a number of different metrics used by HR, linked to a framework that allows those who uses it to link quantitative calculations to Human Capital dimensions. Further testing may be required due to the limited insight and knowledge of current practitioners which may have skewed some of the results. This framework also links to a number of business questions and metrics which in turn, link to broader HR strategic themes and recommendations for reporting as part of company annual reports and which Human Capital aspects should be included as standard in such a report. The study provides Human Resource practitioners with the ability to counter the one-sidedness of viewing people as purely costs, demonstrating the value of Human Assets in quantitative terms. Human Resource Management unrestricted 2013-09-07T15:27:12Z 2006-11-09 2013-09-07T15:27:12Z 2006-09-05 2006-11-09 2006-11-09 Thesis Kasselman, R 2006, A Human Capital Framework for inclusion in Company Annual Reports - A South African perspective, PhD thesis, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/29352 > http://hdl.handle.net/2263/29352 http://upetd.up.ac.za/thesis/available/etd-11092006-142635/ © 2006, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf application/pdf application/pdf application/pdf application/pdf application/pdf application/pdf application/pdf application/pdf application/pdf University of Pretoria |
| spellingShingle | South african industry Company annual reprts Perspective Business strategy Traditional h r metics. Human capital framework Performance Inclusion UCTD A Human Capital Framework for inclusion in Company Annual Reports - A South African perspective |
| title | A Human Capital Framework for inclusion in Company Annual Reports - A South African perspective |
| title_full | A Human Capital Framework for inclusion in Company Annual Reports - A South African perspective |
| title_fullStr | A Human Capital Framework for inclusion in Company Annual Reports - A South African perspective |
| title_full_unstemmed | A Human Capital Framework for inclusion in Company Annual Reports - A South African perspective |
| title_short | A Human Capital Framework for inclusion in Company Annual Reports - A South African perspective |
| title_sort | human capital framework for inclusion in company annual reports a south african perspective |
| topic | South african industry Company annual reprts Perspective Business strategy Traditional h r metics. Human capital framework Performance Inclusion UCTD |
| url | http://hdl.handle.net/2263/29352 http://upetd.up.ac.za/thesis/available/etd-11092006-142635/ |