Human resource accounting disclosure practices of Indian IT companies

Liaqat Ali and Anuradha Barda

International Journal of Business and Globalisation, 2022, vol. 32, issue 2/3, 309-321

Abstract: The present study has investigated the human resource accounting disclosure (HRAD) practices of the Indian information technology (IT) companies. In this research work, we have studied a sample of 17 IT companies from the S%P BSE-500 index. The extent of HRAD in annual reports of the companies have been analysed with content analysis technique. The firms were ranked on the basis of their HRAD score. The study found a moderate level of HRAD across IT companies in India. The results of this study revealed that selected IT firms are providing a certain amount of HR information in their annual reports though it is only on a voluntary basis. The analysis of the results has further revealed that most of the HR information disclosed is of a descriptive nature. Unexpectedly, none of the companies values HR in monetary terms.

Keywords: human resource; human capital; disclosure practices; accounting; HRAD index; content analysis; IT companies. (search for similar items in EconPapers)
Date: 2022
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