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Den frivilliga redovisningen av humankapitalet: En jämförelse mellan tre sektorer på Nasdaq OMX Stockholm
Södertörn University, School of Social Sciences, Business Studies.
Södertörn University, School of Social Sciences, Business Studies.
2017 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
The voluntary reporting of the human capital : A comparison of three sectors on the Nasdaq OMX Stockholm (English)
Abstract [sv]

Bakgrund och problemformulering: Trots att humankapital ofta ses som en tillgång, får den inte tas upp i balansräkningen. Istället får företag frivilligt presentera information rörande personal i övriga delar i sina årsredovisningar. Vad för typ av information, och hur den ska redovisas, bestämmer företagen själva. Forskning senaste år har dock visat att företagen har slutat presentera information om humankapitalet, samt att det endast var en trend som nu bytts ut mot andra trender. Dessutom visar forskningen att rapporteringen varit ologiskt, och att företagens rapportering skiljer sig från år till år. Syfte: Syftet med studien är att bidra med en ökad förståelse om redovisningen av humankapitalet skiljer sig åt mellan företag ur olika sektorer. Vi vill med detta ge en bild av om och i så fall hur olika typer av företag redovisar humankapitalet. Detta för att skapa en bättre förståelse om humankapitalet är ett viktigt inslag i företagens redovisning, men även om det prioriteras olika beroende på vilken sektor de tillhör. Metod: En totalundersökning av företagen inom small cap från de tre sektorerna industri, teknologi och hälsovård på Nasdaq OMX Stockholm. Mätinstrumentet disclosure index användes vid analys och insamling av data från företagens årsredovisningar. Indexen delades in i 6 olika kategorier, och byggdes på ett tidigare index gjort av Bukh m.fl. (2005), samt en egen förstudie. Referensram: Här ges en djupare inblick inom begreppet humankapital och intellektuella kapitalet. Vidare ges en historisk återblick från 1960 talet till idag angående forskning och redovisningen av humankapitalet. Olika motiv och faktorer tas upp till varför företagen väljer att presentera humankapitalet. Empiri och slutsats: Undersökningens utfall visade på att det inte förkom direkta skillnader mellan sektorerna. Det var mer likheter än skillnader mellan sektorerna med hur de redovisar information om humankapitalet. Inga skillnader hittades angående mängden redovisat humankapital och endast små skillnader hittades angående innehållet. Detta resultat var oväntat, då det inte var tydliga skillnader mellan sektorerna. Vidare förekom det stora variationer avseende mängden mellan företagen inom respektive sektor. Den sektor som hade största genomsnittsmängden var teknologisektorn. Hälsovårdssektorn kom efter, och industrisektorn redovisade minst. Avseende vilken typ av information de presenterade så redovisade teknologisektorn främst information angående olika fördelningar på anställda. Industri- och hälsovårdssektorn presenterade däremot främst information angående personalens utveckling och motivation.

Abstract [en]

Background and research issue: Although human capital is often regarded as an asset, it cannot be included in the balance sheet. Instead, companies may voluntarily present information about their personal in other parts of their annual reports. What type of information, and how it should be reported, is up to the companies to determine themselves. However, research in recent years has shown that companies have ceased to present information about human capital, and that it was only a trend that has now been replaced with other trends. In addition, research shows that reporting has been illogical, and the reporting by the companies differs year to year. Purpose: The purpose of this study is to contribute to an increased understanding if the reporting of human capital differs between companies from different sectors. We want to give a picture if and how different types of companies report human capital. This is for a better understanding if human capital appears to be an important element in the companies accounting, also whether it is prioritized differently depending on which sector they belong to. Method: A total survey of small cap companies from the three sectors industry, technology and healthcare at Nasdaq OMX Stockholm. The measuring instrument disclosure index was used in analyzing and collecting data from the companies’ annual reports. The index was divided into 6 different categories, and was based on a previous index made by Bukh et al (2005), as well as a separate preliminary study. Empiricism: Here gives a deeper insight into the concept of human capital and intellectual capital. In addition, a historical recital from the 1960s to today is presented regarding research and the accounting of human capital. Furthermore, different motives are presented to show why companies choose to present human capital. Conclusion: The outcome of the study showed that there were no direct differences between the sectors. There were more similarities than differences between the sectors regarding how they report human capital. No differences were found regarding the amount of disclosure, and only a few differences was found regarding the type of information disclosed. This result was unexpected, as there were no clear differences in the reporting between each sector. Furthermore, there were large variations in the amount of disclosure between the companies in each sector. The sector with the largest average amount disclosure was the Technology sector. The Healthcare sector came after, and the Industry sector reported least. Regarding what type of information they presented, the Technology sector mainly reported information about different employee distributions. The Industry and Healthcare sector mainly presented information about staff development and motivation.

Place, publisher, year, edition, pages
2017. , p. 77
Keywords [en]
Human capital, Disclosure index
Keywords [sv]
Humankapital, Disclosure Index
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-33471OAI: oai:DiVA.org:sh-33471DiVA, id: diva2:1143870
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2017-09-22 Created: 2017-09-22 Last updated: 2017-09-22Bibliographically approved

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