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HumanResourceAccountingMethodsAndPracticesInIndiaAStudyOnFewSelectedPublicSectorCompanies
Authors
Bharata Bhusan Sahoo,Maheswar Bhoi,Dr. Deba Bijaya Mishra
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Keywords
Human Resources, Human Resources Capital, Human Resource Accounting (HRA)
Abstract
HRA is the process of identifying, measuring data about human resources and communicating this information to interested parties. Human Resource Accounting (HRA) involves accounting for expenditures related to human resources as assets but in traditional accounting it is treated as expenses that reduce profit. Human Resource Accounting (HRA) was introduced in 1980s; it is the most vital part of any organization, as it makes sure there exists a mutual benefit between financial and all other physical resources towards the achievement of organizational objectives and goals. Conventionally, a financial asset is accounted in the books of accounts as per the general principles of accounting, but does not count the human asset. Although many efforts have been made by many researchers in this arena, but still a proper method of valuing the Human Resources in the Indian context is not available. Though, Human Resource Accounting (HRA) was introduced way back in 1980s, it started gaining popularity in India recently. The major object of the study is to identify the human Resources value and to highlight the major characteristics of HRA along with the practical benefits and difficulties in implementations. The paper also focuses on the issues and challenges of HRA and also the models of measuring the Human Resources. There is also a study regarding the international development in HRA and also the HRA practices. The study forms mainly the extensive review of related literature based on highly work. The major benefits of such accounting are that it develops effective managerial decision making, quality of management, prevents misuse of human resources, increases human asset productivity, improves morale, job satisfaction and creativity, etc. The constraints involved are that uncertainty of human resources creates uncertainty in valuation of human resources. Nature of amortization is another difficulty; valuation of human resources, their accounting treatments is also difficult as there is no specific IAS/IFRS for such treatment.
IJCRT's Publication Details
Unique Identification Number - IJCRT2409751
Paper ID - 269945
Author type - Indian Author
Page Number(s) - g719-g727
Pubished in - Volume 12 | Issue 9 | September 2024
DOI (Digital Object Identifier) -
No Of Downloads - 199
Author Country - India, 754215, Kendrapara, Kendrapara, 754215, Commerce and Management, MBA All Branch
Publisher Name - IJPUBLICATION | www.ijcrt.org | ISSN : 2320-2882
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Bharata Bhusan Sahoo,Maheswar Bhoi,Dr. Deba Bijaya Mishra, "HumanResourceAccountingMethodsAndPracticesInIndiaAStudyOnFewSelectedPublicSectorCompanies", International Journal of Creative Research Thoughts (IJCRT), ISSN:2320-2882, Volume.12, Issue 9, pp.g719-g727, September 2024, Available at :http://www.ijcrt.org/papers/IJCRT2409751.pdf
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