Human Resource Accounting Disclosure Practices in Indian Companies

Surinder Kaur, A. Venkat Raman and Monica Singhania

Vision, 2014, vol. 18, issue 3, 217-235

Abstract: Human resources with their innate pool of knowledge, skill, leadership, creativity and talent assist companies in achieving their goals. However, the current accounting system is not able to provide the value of human resources. We find human resource accounting (HRA) disclosures to be very low in Indian companies with only five companies reporting HRA in their annual report that is just 1 per cent of the sample set of companies. Furthermore, HRA disclosures that are made by companies are unstructured and inconsistent, and incomparable across companies and industries. Therefore, we examine the extent of HRA measurement and reporting practices of selected Indian companies among the National Stock Exchange S&P CNX 500 companies. We critically analyze these and rank the companies on the basis of the extent of disclosure of HRA information in annual reports of companies.

Keywords: Human Resource Accounting Disclosure Index (HRADI); HR Valuation Methods (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:sae:vision:v:18:y:2014:i:3:p:217-235

DOI: 10.1177/0972262914540227

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