Human Resources Accounting Disclosure Practices (HRADP): A Review

Amit Kumar Arora and Ankit Panchal
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Amit Kumar Arora: KIET Group of Institutions, Delhi-NCR, Ghaziabad, India
Ankit Panchal: KIET Group of Institutions, Delhi-NCR, Ghaziabad, India

International Journal of Service Science, Management, Engineering, and Technology (IJSSMET), 2021, vol. 12, issue 1, 97-110

Abstract: The objective of this paper is to determine the benefits and challenges of valuation and disclosure of human resources based on prior art. The study found low adoption rate of HR accounting, no standard method for valuation of human resource, no legal provision for the adoption of it, and disclosure of the same in the annual reports of the organization. The study recommended adopting the HRAP as there is evidence of an increase in the profitability and increase in the efficiency of the employees.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:igg:jssmet:v:12:y:2021:i:1:p:97-110

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