Papers by Dr. Sujata Priyambada Dash

Intelligent Systems Reference Library
Blockchain—the technology behind the popular cryptocurrency bitcoin is revolutionizing the world ... more Blockchain—the technology behind the popular cryptocurrency bitcoin is revolutionizing the world and bringing significant changes in our technology and business environment. Blockchain is a tamper-proof, distributed and decentralized peer-to-peer technology that could track and verify digital transactions. It aims to bring in transparency, security and integrity of data. This most trusted, decentralized ledger finds it application in almost all the domains varying from finance, education, energy, supply chain, health care and many more. This chapter elaborates the different components that makes this technology more trustable and reliable. It uncovers the various application areas of blockchain technology. While detailing the space with blockchain it also brings out the shortcomings, difficulties and threats of this this technology. This chapter will act as a guide for people interested to explore blockchain and blockchain based solution for any application.
The New Advanced Society, 2022

International Journal of Productivity and Performance Management, 2020
PurposeThe study investigates the effect of human capital (HC) on organizational performance (OP)... more PurposeThe study investigates the effect of human capital (HC) on organizational performance (OP) of potential employees. Further, an attempt has been made to develop the fundamental psychological mechanism of the aforementioned relationship by proposing retention (RE) as mediator.Design/methodology/approachFor this study, the required population on both private and public sector professionals of middle and senior-level management from service and manufacturing organizations functioning in various parts of India has been considered. For data collection, a complete set of questionnaires has been prepared and collected from 238 professionals. To study and test the hypotheses, structural equation modeling has also been used.Findingsa complete study on the data collected, it has been found that HC is significantly related with OP of the prospective professionals and RE has subsequently mediated the aforementioned linkage partially.Practical implicationsThe present study can suggest prac...

The concept of human resource is transformed to human capital as an outcome of globalization and ... more The concept of human resource is transformed to human capital as an outcome of globalization and corporate sustainability. There have been various studies which relate human assets as an important fi nancial input cost and separate accounting methodology has also been developed. The research topic relates to the Role of Human Capital Management in Economic Value Addition of large scale organizations. Economic Value Addition (EVA) has become an important fi nancial indicator of corporate performance. The corporate organizations have shifted their focus more on market capitalization and economic value addition rather generating operating profi t. The researcher feels that human assets could be an important input while generating profi ts vis-a-vis maximizing organizational wealth. The paper presents a comprehensive literature review of Economic Value Addition which is a very powerful indicator for fi nancial manager who wishes to adopt and implement the concept of EVA. Moreover, an important variable human capital focuses on such diverse issue for value adding performance metric. The aim of literature review is to summarize, analyse, integrate and evaluate the current literature on the role of human capital management in economic value addition of large scale organizations. Large scale organizations can erect entry barriers through EVA vide Human Capital.

Economic Value Added (EVA) is very weak in the Indian business organization. The acceptance level... more Economic Value Added (EVA) is very weak in the Indian business organization. The acceptance level is very low rather popularity of its theoretical aspects. The researcher has found that there is a gap in the study of acceptance level of human capital relations to contemporary financial analysis EVA in the Indian context. The study has attempted to focus on the performance of the organization through human capital which contributes as well enhance Economic Value Addition of the organization. EVA is a financial performance metric that measures value based on adjusted accounting data to assess financial performance and help a company grow. (Stewart, p.3; Makelainen and Rozticki, 1998, p.7) Economic Value Added measures the profitability of a company after taking into account the cost of all capital including equity. It is the post-tax return on capital employed (adjusted for the tax shield on debt) minus the cost of capital employed. The dichotomy in accounting between human and non-hu...

This review takes an evolutionary and chronological perspective on the development of human capit... more This review takes an evolutionary and chronological perspective on the development of human capital management literature. We divide this body of work into six themes that reflect the directions and trends researchers have taken over approximately seventeen years of research. During this time the field took shape, developed rich conceptual foundations and matured into a domain that has substantial influence on research activities in HC (human capital) and related management disciplines. We trace how the field has evolved to its current state, articulate many of the major findings and contributions and discuss how we believe it will evolve in the future. This approach contributes to the field of HCM by synthesizing work in this domain and by highlighting areas of research focus that have received perhaps enough attention, as well as areas of research focus that, while promising, have remained largely unexamined.

European Journal of Business and Management, 2013
In today’s turbulent times, Corporate have realized the importance of human capital in the corpor... more In today’s turbulent times, Corporate have realized the importance of human capital in the corporate world. But there was no such method suggested to show human capital in the framework of conventional accounting. After an exhaustive literature survey, the paper has focused on financial approach towards human capital management and has developed a conceptual managerial decision making model of Economic Value Added (EVA) with incorporation of human capital in the calculation of Weighted Average Cost of Capital (WACC) which will help the organizations in the long run to know the real value of EVA which has become the real indicator for the increase or decrease in shareholders fund. The appropriate value of EVA differs from organizations to organizations depending upon different HR practices, size, and nature and planned outcomes of the business. The paper first has explored the concept of EVA and Human Capital Management and economic definitions cited in Google website and has attempt...
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Papers by Dr. Sujata Priyambada Dash