HR Accounting: Meaning, Definitions, Objectives.

The present research paper aimed at the treatment of human resources with a true and fair view, like other elements involved in financial accounting and the inclusion of human resources not only from the expenditure perspective but also from the investment point of view is argued to depict the true and fair view of financial accounts and financial reports.

Human resource accounting is of recent origin and is striving for acceptance. Human resources accounting is an accounting analysis system and in the last decade a large body of literature has been published for setting the various procedures for analysis. At the same time from academicians the theory and underlying concepts of accounting.

A Literature Review On Human Resource Accounting.

Human Resource Accounting (HRA) is the measurement and reporting of the cost and value of people in organizational resources (Flamholtz, 1971). It is the process of identifying and measuring data about human resources and communicating this information to interested parties.View Human Resource Management Research Papers on Academia.edu for free.The paper aims to review the literature available on human resource accounting. The paper tries to evaluate the historical background that led to the emergence of the concept of HRA. It investigates the various models both monetary and non-monetary that have been developed for the valuation of human resources. International Education and Research Journal User. Username: Password: Remember me.


Human Resource Accounting means accounting for people as the organisational resources. It is the measurement of the cost and value of people to organisations. It involves measuring costs incurred by private firms and public sectors to recruit, select, hire, train and develop employees and judge their economic value to the organisation. According to Likert (1971), HRA serves the following.Accounting for Human Resources: According to the American Accounting Association’s Committee on Human Resource Accounting (1973), Human Resource Accounting is nothing but “the process of identifying and measuring data related to human resource and communicating this information to interested parties”.

Human Resource Accounting (HRA) is part of function of accounting and Human Resources as well. Much attention laid on human resource accounting in many years ago as research began in the 1960s by Rensis Likert (Bowers, 1973). The importance which Emperor Akbar gave to the nine jewels (courtiers) is a strong evidence of this in the sixteenth century only. Many critics, researchers, scholars and.

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Research question is that human resource accounting is technic of management accounting. Research methodology is the case study approaches. Main result of study is that human resource costs are.

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Human Resource Accounting provides useful information for making suitable personnel policies about promotion, favorable working environment, and job satisfaction of employees, etc. It allows management personnel to monitor effectively the use of human resources. It provides a sound and effective basis of human asset control, that is, whether the asset is appreciated, depleted or conserved. It.

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Human Resource Accounting as a modern concept in the field of accounting. It is a process of identifying and measuring data about human resources. Measurement of the investment in human resources will help to the organization to evaluate the expenses.

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Mostly Discussed Research areas in Human Resource Management. this study all those papers which are published in prominent HR journals were scanned and those published during last five year period were kept under sharp focus. Papers pertaining to the field of HRM and organizational performance were categorized and examined in detail. Categorization of the literature according to various.

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ACCOUNTING FOR HUMAN RESOURCES: IMPLICATIONS FOR THEORY AND PRACTICE Olin Scott Stovall, B.B.A, M.S. Dissertation Prepared for the Degree of DOCTOR OF PHILOSOPHY UNIVERSITY OF NORTH TEXAS December 2001 APPROVED: Barbara D. Merino, Major Professor and Program Coordinator for Accounting William Luker, Minor Professor Alan G. Mayper, Committee Member Frederick H. Wu, Chair of the Accounting.

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The third edition presents the current state of the art of human resource accounting by (1) examining the concepts and methods of accounting for people as human resources; (2) explaining the present and potential uses of human resource accounting for human resource managers, line managers and investors; (3) describing the research, experiments.

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The different common methods used to select human resources include but are not limited to job knowledge tests, personality tests, situational judgment tests, StudentShare. Our website is a unique platform where students can share their papers in a matter of giving an example of the work to be done. If you find papers matching your topic, you may use them only as an example of work. This is.

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Research in human resource accounting reflects the two routes evidenced in contemporary accounting theory. One segment of the research is directed toward the investigation of concepts for the measurement of human resource costs: original cost, replacement cost, and opportunity cost.

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The study focuses on how human resource accounting has evolved over the period and how human resource accounting is used in today business application particularly in the Indian context. In addition the study also assesses how human resource cost is treated by the accounting standard and try to discuss alternative treatment. Through the study of Indian companies, the paper will propose ways.

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