E-resources
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Agrawal, Umesh Kumar
AAYAM : AKGIM Journal of Management, 07/2023, Volume: 13, Issue: 2Journal Article
Human Resource Accounting (HRA) is similar in principle to the financial accounting, that is, just as financial accounting reflects the costs of assets such as building and machinery, it shows human resources as capital not as expenses. Thus, it shows the investment, the organisation makes in its people and how their values change over a period of time. It is a sophisticated way to measure the effectiveness of personnel management activities and the use of people in an organisation. It involves measuring the costs incurred by an organization to recruit, select, hire, train and develop the human assets. Thus it is important for a company as well as by country to measure the human contribution and that is only be analysed with the help of HRA. The current paper uses 4 companies i.e. SAIL, NTPC, RIL and INFOSYS for the period of 8 years. This paper aims to analyze the nature of human resource accounting disclosures in India.
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