Volume : I, Issue : X, July - 2012

An Evaluation of Human Resource Accounting Disclosure Practices in Indian Companies

Dr. Nidhi Sharma, Hitendra Shukla

Abstract :

Human Resource Accounting is the process of measuring reporting the human resource of an organization. HRA is a management tool which is designed to assist of human resource senior management in understanding the term cost and benefit implication of their HR decision. So that, better business decision can be taken by them. The basic objective underlying human resource accounting in to facilitation the effective and efficient management. The study has been conducted with the objective to find out the disclosure practices of HRA in selected private and public limited companies. For this, the researcher has been taken four Indian companies, viz.; two public sector companies and two private sector companies. For analysis purpose, the study has used content analysis for disclosure practices of HRA by using different methods. The result of the study shows that public sector is following better HRA disclosure practices than private sector.

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Article: Download PDF   DOI : 10.36106/ijar  

Cite This Article:

Dr. Nidhi Sharma, Hitendra Shukla An Evaluation of Human Resource Accounting Disclosure Practices in Indian Companies Indian Journal of Applied Research, Vol.I, Issue.X July 2012

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