Human resource accounting practices of Indian companies

Kirti Aggarwal

International Journal of Indian Culture and Business Management, 2024, vol. 33, issue 2, 139-157

Abstract: The aim of the present study is to examine the techniques of human resource accounting adopted by selected Indian listed companies to account their human resources. The outcome of the study shows that most of the Indian companies like BHEL, CFSL, GTL, HPCL, INFOSYS, PEC, ROLTA, SATYAM and SPIC adopted the model developed by Lev and Schwartz. The concept is of topical origin and struggling for acceptance in the financial statements. Failure to measure the HR value and cost would reduce the effectiveness of the organisation. These idiosyncrasies of the HR make human asset management a challenging job for the organisations. However, in the use of various models when more experience is gathered, it is expected that in the years to come, corporate reporting practices will pay greater attention to this emerging dimension of HR measurement and reporting.

Keywords: human asset; human resource accounting; HRA; model; reporting; India. (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=141970 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijicbm:v:33:y:2024:i:2:p:139-157

Access Statistics for this article

More articles in International Journal of Indian Culture and Business Management from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().