The current research was undertaken to find the impact of attitude towards Human Resource Accounting on performance of undergraduate student’s education. The research was carried out as a pilot study on accounting department’s students who are pursuing their 3rd year and final year of their under graduation in a private university which is located in Kurdistan Region – Iraq. The total number of students in accounting department was 125 where 59 students responded to the questionnaire distributed. Researchers used Delphi technique where respondents are given chance to choose their responses in the first round randomly. All results of each item of the survey were shown to the respondents in the second round and requested to re-confirm their responses and provided freedom to change their responses. Researchers found few differences from first round to the second round of survey with the same respondents. Researchers constructed a basic model to understand the impact of predicted variable and predictor variables. The predictor variable for current research is attitude towards Human Resource Accounting and Predicted variable is performance of undergraduate students’ education. The null hypothesis got rejected in the study. The research gap was identified by the researchers as literature was completely focused on reporting, measuring and evaluating the human values but overlooked the attitude part related to human resource accounting. Current research helps the educational institutions to understand the value of human resource accounting and implication of it to achieve high level of productivity among student community