STUDY OF HUMAN RESOURCE ACCOUNTING PRACTICES- AN OVERVIEW

Authors

  • Damandeep Johar Damandeep Johar Research Scholar, Department of GUAM Hyderabad Business School, GUAM (Deemed to be University)
  • Dr. P. Sridhar Dr. P. Sridhar Assistant Professors, Department of GUAM Hyderabad Business School, GUAM (Deemed to be University), Hyderabad Campus.Rudraram, Telangana State, India
  • Dr. N. Roopalatha Dr. N. Roopalatha Assistant Professors, Department of GUAM Hyderabad Business School, GUAM (Deemed to be University), Hyderabad Campus.Rudraram, Telangana State

Keywords:

Capital Investment, Challenges, Issues, Practices of Human Resource Accounting (HRA)

Abstract

Human Resource Accounting (HRA) was introduced in 1980s, it is the process of identifying, communicating, and measuring data about human resources. It is highly complicated in today’s market to find well knowledge, and highly motivated people. But human resource is one of the most important operations for any organization or business. Without the human involvement can lose its efficiency in work, and all the areas of business and levels human efficiency is required with machine efficiency. Thus, companies have to recognize and appreciate the value of their employees. It is worth and capital investments. The objective of this paper is to study the human resources accounting practices, to identify challenges and issues, and to give suggestions based on the findings of the study.

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References

> Guru Prasad Puttu (2009) “ Human Resource Accounting Issues and Challenges, ICIMP Journal of Accounting Review, Jaipur, Volume II,

> Bonner, S. E., and Walker, P. L. (1994) "The Effects of Instruction and Experience on the Acquisition of Auditing Knowledge," The Accounting Review 157-178.

> Books:

> Flamholtz, E. G. 1947 Human Resource Accounting. Encino, Dickenson.

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Published

2022-12-31

How to Cite

Johar, D., Sridhar, D. P. ., & Roopalatha, D. N. . (2022). STUDY OF HUMAN RESOURCE ACCOUNTING PRACTICES- AN OVERVIEW. The Journal of Contemporary Issues in Business and Government, 28(4), 889–893. Retrieved from https://cibgp.com/au/index.php/1323-6903/article/view/2615

Issue

Vol. 28 No. 4 (2022): The journal of contemporary issues in business and government

Section

Articles

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