Global Journal of Management and Business Research, D: Accounting and Auditing, Volume 22 Issue 2

image and attract more of promising workers for its banks. Researchers in the detection of human resources might be used beneficially issues raised in this article more comprehensive studies in the detection of human resources. It is expected to realize the real position of the detection of human resources corporate banking in Bangladesh, which will help them in the formulation of guidelines and laws in this regard to the disclosure of human resources in a certain framework, and to encourage banking companies in the detection of government regulators practices and other more information about resources Humanity. V. C onclusion The success of the organizations services geared primarily depends on the efficiency of human resources capabilities. Clients, borrowers, investors and other relevant parties of banking companies evaluate information related to human resources in the selection of a bank and valuable information on human resources of the organization are very important for decision- makers in the modern knowledge-based economy era. Although the disclosure of human resources in the banking companies can be said to be satisfactory level, but the framework of disclosure and the level of disclosure is not the same for all banks. Therefore, to achieve these disclosures in a certain framework, and to encourage more disclosure of information related to human resources, the government and other regulatory bodies should formulate relevant that might create a more favorable working environment provision Shum Resources in the banking companies in Bangladesh. Study some of the restrictions that will be considered in the use and interpretation of the results of the study. Home restrictions for this study include: The study used secondary data only. It is based on the listed banking companies choose deliberate Bangladesh used only and annual reports for one year to study. The study recommends the areas of detection of the following specific human resources for further research: Detection of human resources in the banking sector: the longitudinal evaluation. Comparative detection of human resources: study across the industry in Bangladesh. R eferences R éférences R eferencias 1. AAA 1973, ‘Report of the committee on human resource accounting, American Accounting Association, Committee on Accounting Human Resources’, The Accounting Review, Supplement to Vol. XLVIII, pp. 169-185 2. Abeysekera, I & Guthrie, J 2005, ‘An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka’, Critical Perspectives on Accounting, Vol. 16, No. 3, pp. 151-163 3. Adams, CA 2004, ‘The ethical, social and environmental reporting performance portrayal gap, Accounting Auditing, and Accountability Journal, Vol. 17, No. 5, pp. 731-757. 4. Bullen, ML 2007, ‘Human resource accounting: A useful tool for measurement and management in organizations’, Leadership and Organizational Management Journal, 2007 (4), pp. 85-103. 5. Delaney, JT & Huselid, MA 1996, ‘The impact of human resource management practices on perception of organizational performance’, Academy of Management Journal, Vol. 39, No.4, pp. 949-969. 6. Flamholtz, EG & Lacey, JM 1981, ‘Personnel Management, HC Theory, and Human Resource Accounting’, Industrial Relations Monograph Series, No. 27, p.19. 7. Flamholtz, EG & Main, ED 1999, ‘Current issues, recent advancements and future directions in human resource accounting’, Journal of Human Resource Costing and Accounting, Vol. 4, No.1, pp. 11-20 8. Goh, PC & Lim, KP 2004, ‘disclosing intellectual capital in company annual reports: Evidence from Malaysia’, Journal of Intellectual Capital, Vol. 5 No. 3, pp. 500-510. 9. Guthrie, J 2001, ‘The management, measurement and the reporting of intellectual capital’, Journal of Intellectual Capital, Vol. 2, No. 1, pp. 27-41. 10. Guthrie, J & Petty, R 2000, ‘Intellectual capital: Australian annual reporting practices’, Journal of Intellectual Capital, Vol. 1 No. 3, pp. 241-250. 11. Guthrie, J, Petty, R, Yongvanich, K & Ricceri, F 2004, ‘Using content analysis as a research method to inquire into intellectual capital reporting’, Journal of Intellectual Capital, Vol. 5, No. 2, pp. 282- 293. 12. Hossain, M 2001, ‘The Disclosure of Information in the Annual Reports of Financial Companies in Developing Countries: the Case of Bangladesh’, M. Phil thesis, The University of Manchester, UK. 13. Hossain, M 2008, ‘The Extent of Disclosure in Annual Reports of Banking Companies: The Case of India’, European Journal of Scientific Research, Vol. 23, No. 4, pp. 569-580. 14. Hossain, MA 1998, ‘Disclosure of Financial Information in Developing Countries: A Comparative Study of Non-Financial Companies in India, Pakistan and Bangladesh’, Ph.D. Dissertation, School of Accounting and Finance, Victoria University of Manchester, UK, July-1998. 15. Hossain, M., Tan, L. and Adams, M. (1994), ‘Voluntary disclosure in an emerging capital market: some empirical evidence from companies listed on the Kuala Lumpur Stock Exchange’, International Journal of Accounting, Vol. 29, No. 4, pp. 334-351. 16. Hossain, M, Khan, AR & Yasmin, I 2004, ‘The Nature of Voluntary Disclosures on Human Resource in the Annual Reports of Bangladeshi Companies’, Dhaka Human Resource Disclosure: A Case Study on Listed Banking Companies in Bangladesh 40 Global Journal of Management and Business Research Volume XXII Issue II Version I Year 2022 ( )D © 2022 Global Journals