Human Resource Accounting Disclosure Practices in Selected Indian Public Enterprises  An Empirical Analysis

Dr. Samir Mazidbhai Vohra

Volume : IV, Issue : IX, September - 2015

Human Resource Accounting Disclosure Practices in Selected Indian Public Enterprises An Empirical Analysis

Dr. Samir Mazidbhai Vohra

Abstract :

In the modern knowledge based society Human is the buzzword. Human asset are the real asset of the enterprise. The other physical assets will not be effective without Human Resource. It is the Human knowledge and their sincere efforts that lead the enterprise towards success. Among the 4M’s money, machines, materials and men, associated with any enterprise, Men is the most important M. But the most interesting thing is that the first three are recognized and find a place in the assets side of the Balance sheet of the organization. Human resource accounting is one of the latest concepts adopted by Indian enterprises in recent times. Most of the enterpriser which follow HRA spare separate section in their annual reports for a detailed account of their human resource. This paper attempts to highlight the disclosure pattern of Human Resource Accounting Variables by selected public enterprises in India.