Human Resource
Information System
NOTES
Self-Instructional
Material 165
UNIT 14 HUMAN RESOURCE
INFORMATION SYSTEM
Structure
14.0 Introduction
14.1 Objectives
14.2 Human Resource Information System: Personnel Records and E-Records
of Employees
14.2.1 Need, Objectives and Advantages of HRIS
14.3 Human Resource Accounting: Objectives, Scope and Importance
14.3.1 Objectives of HR Accounting
14.3.2 Advantages and Limitations of HR Accounting
14.3.3 Personnel Audit
14.3.4 Personnel Research
14.4 Answers to Check Your Progress Questions
14.5 Summary
14.6 Key Words
14.7 Self Assessment Questions and Exercises
14.8 Further Readings
14.0 INTRODUCTION
This unit will discuss the Human Resource Information System or HRIS. HRIS
can be defined as an integrated system used to gather, store and analyse information
regarding an organization’s human resources (HR). This system helps automate
and manage the organization’s HR, payroll, management and accounting activities.
During recent times, organizations mostly use computerized HRIS. A computerized
HRIS is an information system that makes use of computers to monitor, control
and influence the movement of human beings from the time they indicate their
intention to join an organization till the time they leave the organization.Accounting
and auditing of human resources is also an integral part of the HRIS. Human
resource accounting (HRA) is the measurement and reporting of the costs incurred
for recruiting, hiring, training and developing employees and their present economic
value to the organization. It involves the assessment of the costs and value of the
people as organizational resources.Informed employers also voluntarily use HR
audit as a tool for evaluation and control of personnel function. HR audit is used
widely to check the organizational performance in the management of human
resources. This unit will therefore discuss the importance of HRIS, with an emphasis
on the needs, objectives and advantages of the system, and the significance of
human resource accounting and audit.
