Contabilidade estratégica de recursos humanos

Abstract

The present study addresses the strategic accounting of human resources, especially regarding the aspects of measurement, evaluation and disclosure of these investments. Thus, it intends to evaluate whether the correct disclosure of investments in human capital affects the results of companies. For this, it used as a sample the non-financial companies that compose the Brazil Index - IBrX-100, totaling 82 companies, whose financial statement data will be analyzed by multiple regression, with a cross-section analysis of the year 2018. The results demonstrated a low index of disclosure of information about human resources by companies, where half of the research entities disclosed between 0 and 40% of the items proposed in the work of Mamun (2009). As for the relationship between the disclosure of investments in human resources and the variables related to the companies' performance, it was not possible to reach a consistent conclusion, since the regression analysis did not present statistical significance for any of the verified variables.