{"id":"https://openalex.org/W4389124635","doi":"https://doi.org/10.2139/ssrn.4620778","title":"Human Resource Accounting: Implication for the Financial Statement in Kenya","display_name":"Human Resource Accounting: Implication for the Financial Statement in Kenya","publication_year":2023,"publication_date":"2023-01-01","ids":{"openalex":"https://openalex.org/W4389124635","doi":"https://doi.org/10.2139/ssrn.4620778"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.4620778","doi":"https://doi.org/10.2139/ssrn.4620778","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.4620778","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.4620778","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5089736142","display_name":"John W. Wanjala","orcid":"https://orcid.org/0009-0002-2131-2428","observed_orcids":["https://orcid.org/0009-0002-2131-2428"]},"institutions":[{"id":"https://openalex.org/I4387153060","display_name":"Bomet University","ror":"https://ror.org/03p41j374","country_code":"KE","type":"education","lineage":["https://openalex.org/I4387153060"]}],"countries":["KE"],"is_corresponding":true,"raw_author_name":"Dr.John Wanjala","raw_affiliation_strings":["Bomet University College"],"raw_orcid":"https://orcid.org/0009-0002-2131-2428","affiliations":[{"raw_affiliation_string":"Bomet University College","institution_ids":["https://openalex.org/I4387153060"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5089736142"],"corresponding_institution_ids":["https://openalex.org/I4387153060"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/human-resource-accounting","display_name":"human resource accounting","score":0.9990000128746033},{"id":"https://openalex.org/keywords/financial-statements","display_name":"financial statements","score":0.9309999942779541},{"id":"https://openalex.org/keywords/amortization","display_name":"amortization","score":0.8429999947547913},{"id":"https://openalex.org/keywords/kenya","display_name":"Kenya","score":0.33000001311302185}],"concepts":[{"id":"https://openalex.org/C2779172953","wikidata":"https://www.wikidata.org/wiki/Q5938000","display_name":"Human resource accounting","level":3,"score":0.653437077999115},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6494828462600708},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6304540634155273},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.5663139224052429},{"id":"https://openalex.org/C140060971","wikidata":"https://www.wikidata.org/wiki/Q5449753","display_name":"Financial statement analysis","level":3,"score":0.4336020052433014},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.42296379804611206},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3751009404659271},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.33504611253738403},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.24658560752868652},{"id":"https://openalex.org/C130731218","wikidata":"https://www.wikidata.org/wiki/Q1363554","display_name":"Financial analysis","level":2,"score":0.23466259241104126}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2139/ssrn.4620778","doi":"https://doi.org/10.2139/ssrn.4620778","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.4620778","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.2139/ssrn.4620778","doi":"https://doi.org/10.2139/ssrn.4620778","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.4620778","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[{"score":0.7257999777793884,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W2017418322","https://openalex.org/W2134083539","https://openalex.org/W2185679218","https://openalex.org/W4238077496"],"related_works":["https://openalex.org/W4283585399","https://openalex.org/W7203673447","https://openalex.org/W3095973897","https://openalex.org/W2267509908","https://openalex.org/W2360014336","https://openalex.org/W7215502005","https://openalex.org/W2565954023","https://openalex.org/W1520457250","https://openalex.org/W3135657135","https://openalex.org/W2356561985"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2023-11-30T00:00:00"}
