European Journal of Accounting, Auditing and Finance Research (EJAAFR)

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HRA Practices: An Indian Panorama

Abstract

Despite the importance of human resources to the prosperity of corporate cannot be denied in corporate pronouncements, but excepting a few cases, it does not find proper place in the traditional accounting practices prevalent in India mainly due to insufficiency of their quantification. In a developing country like India with abundant human resources, paying inadequate attention and keeping their contribution outside the financial status of corporate sector evidence the lack of transparency in books of accounts. With the advent of scientific management with emphasis on quantitative methodology to make rational use of all resources, this paper makes an attempt to examine the scope of HRA or Human Resource Accounting practices as well as its usefulness in decision making for the management of corporate sector in India. Reviewing human resource accounting leads to furtherance of human resources development.

Keywords: Corporate, Human Resource Accounting, Human resource, financial status, traditional accounting

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This work by European American Journals is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 4.0 Unported License

 

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Email ID: editor.ejaafr@ea-journals.org
Impact Factor: 7.77
Print ISSN: 2053-4086
Online ISSN: 2053-4094
DOI: https://doi.org/10.37745/ejaafr.2013

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