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1. Course Description

What do the employers desire and expect from the HR managers? Skills to understand the HR function and ability to handle one of the important organizational resources i.e. Human Resources. As a HR manager moves up the ladder she is also expected understand the financial and accounting implications of some of the tactical and strategic managerial issues. This course aims meet such needs.

2. Student Learning Outcomes

After going through this course, students would be able to develop following skill-sets and knowledge base:

· Measurement and reporting of managerial compensation and incentives
· Computation of taxable salary for the employees
· Computation of salary as an allowable expense for the employers
· Economic Value Added and its application for managerial compensation
· Different models of Human Resource Accounting
· Measurement and reporting of intangible assets

3. Required Text Books and Reading Material

· No specific text book.

Cases (HBR cases)

· Bonuses in Bad Times
· E Bay, Inc: Stock Options Plans (A):
· Accounting for Pensions and Employee Benefits at Ford and Toyota
· Continuing Transformation of Asahi Glass: Implementing EVA: (Focus will be on the managerial incentives)
· Air Canada: Defined Benefit Pension Plan
Articles (source: SSRN)

· Human Resource Accounting - A New Dimension Dr. Amitabh Deo Kodwani and Ravindra Tiwari
· Human Resource Accounting (HRA): Techniques and Accounting Treatment : Asif Ahmed
· Human Resource Measurement: The Present and the Way Forward : Shahina Javad Sumod
· Pension Accounting and Research: A Review : Martin Glaum
· Did Pension Plan Accounting Contribute to a Stock Market Bubble? Julia Lynn Coronado and Steven A. Sharpe
· The Impact of Pension Assumptions on Firm Value : Stephen Brown
· Should Shareholders have a Greater Say over Executive Pay?: Learning from the US Experience : Brian R. Cheffins and Randall S. Thomas
· Managerial Remuneration in India: Of Changing Guidelines, Fatter Pay Packets, and Incentives to Performance : Ram Kumar Kakani and Pranabesh Ray
· UK Executive Compensation Practices: New Economy vs. Old Economy : Susanne Espenlaub , Martin Walker and Konstantinos Stathopoulos

4. Tentative Session Plan

Session Number	Topics/Activities	Reading/case list etc.
1 and 2	Reporting of Human Resources: Human Resource Accounting; Measurement and Reporting	· Annual Report of listed and unlisted Indian Companues
3 and 4	Managerial Remuneration: Legal, Financial and Accounting Implications of managerial remuneration	· Relevant Provisions of the Companies Act and the Income Tax Act
4, 5 and 6		· Class handout and Excel Exercise · Case study: EVA at Outsource Ltd
	Performance Based Incentives: EVA and employee compensation	·
7 and 8	Employees Stock Options: Measurement and Reporting	· SEBI’s Regulations on ESOP · Provisions of the Income Tax Act
9	Sweat Equity	· Provisions of the Income Tax Act and the Companies Act
10, 11, 12	Taxability of Salary: Employer and Employees’ perspective	· Provisions of the Income Tax Act
13 and 14	Human Resource Accounting Models for measurement	· Class handout and Excel Exercise
15	Pension and other Superannuation Benefits Measurement and Reporting	· Provisions of the Income Tax Act and the Companies Act
16	Voluntary Retirement Scheme: Financial and Accounting Treatment	· Provisions of the Income Tax Act and the Companies Act
17	Voluntary Retirement Scheme: Case Presentation	· Case Let
18 and 19	Intangibles: Measurement and Reporting	· Class handout · Relevant Accounting Standards
20	Case Presentations

5. Evaluation
· Quiz:20
· Term Paper:15
· Mid Term :30
· End-term Examination:35

6. Academic Integrity

Students have to show highest level of academic integrity in writing their assignments, giving presentations, and answering to the exercises, including their end-term examination. Plagiarism, copying, etc, will be seriously viewed, and anybody found to be in this will be penalized, like; no grades, expulsion from the programme, repeating the programme, etc., depending on the nature of offense. Faculty will be available for on-line help also, as may be required by the students time to time. Personal meeting with the faculty, if required may be arranged with prior appointment.

Created By: Bijoy Kar on 03/17/2016 at 05:05 PM
Category: MBA-HRM T-IV Doctype: Document