Research paper on human resource accounting in india

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Log In Sign Up. The concept continues to be debated by economic, accounting, and psychology theoreticians universally.

The main thrust of Human Resource Accounting HRA is to identify, quantify and report investments made on human resources of an here that are not presently accounted for under conventional accounting practice.

This study assesses the concept of HRA in order to an /essay-on-child-welfare-journal.html on man translation its strengths and weaknesses.

The study adopted an expository approach and uses secondary data collected through documented texts, journal articles, and other publications. Descriptive and content analyses were used in collecting and collating the necessary information on HRA.

The study revealed that the conceptualization human resource HRA, the ideas incorporated therein, and supporting arguments are good for the accounting profession and corporate financial reporting. Research paper inference was drawn considering the quantity, quality, accounting india superiority of the arguments in support of its application.

It was also revealed that the application of HRA will boost the quality of the information contents of corporate financial reports and research paper users with more useful information in making their decisions. The study, however, recommends that more interest should be accorded to the concept of HRA by both accounting theoreticians and practitioners in order to stimulate more comprehensive researches aimed at simplifying the concept and boosting india applicability.

It is based on the traditional concept that all expenditure of human capital formation is treated as a charge against the revenue of the period as it does not create any physical asset. But now a day this concept has changed and the cost incurred on any asset research paper on human resource accounting in india human resources should be capitalized as it International Research paper on human resource accounting in india Journal of Commerce Arts and Science www.

Human Resource Accounting means accounting for people as the organizational resources. It is the measurement of the cost and value of people to organizations. /my-childhood-narrative-essay.html involves measuring costs incurred by private firms and public sectors to recruit, select, hire, train and develop employees and judge their economic value to research paper on human resource accounting in india organization.

Research paper on human resource accounting in india is a sophisticated way to measure in financial terms the effectiveness of the personal manager activities and the use of people in an organization. It is process of accounting people as an organization resource.

It tries to place a value india the organizational human resources as assets and not as expenses. This method shows the investment the organization makes in check this out people and how the value of these people change over a time.

The acquisition of employee is compared with the research paper on human resource accounting in india cost from time to time. The American Accounting Association defined HRA as the process of identifying, measuring and communicating information about human resources in order to facilitate effective management within an organization.

This definition considers HRA click here the process involving recognition and the quantification of human resources for the purpose of assisting the effective management of an organization. Resource human resource definition is somehow crude as it is not specific as to what constitute the human research paper expenditure and how it is to be recognized.

Six main Assumptions of Human Resource Accounting are: Human resources provide benefits to an organization in a fashion similar to the manner in which financial /doctoral-dissertation-assistance-in-musicology-zippy.html physical resources provide benefits. The benefits associated with both conventional assets and human resources have value to the organization because these benefits contribute in some way to the accomplishment of the organizational goals.

The acquisition of human resources typically involves an economic cost and accounting india benefits associated research paper on human resource accounting in india such resources this web page personally be expected to contribute to the economic effectiveness.

It follows, therefore, that more info benefits are essentially economic in human and are subject to measurement in financial terms. Since the usual accounting definition of an asset involves the right to receive economic benefits in the future, human research paper research paper on human resource accounting in india human resource accounting in india are appropriately classified as accounting assets.

It is theoretically possible to. Information with respect to human resource costs and benefits should be useful in the process of planning, controlling, evaluating and predicting organizational performance.

HRA india the information of total cost of human assets which can use for click to see more their benefits for business by comparing it with the benefits provided by employees. HRA is top work in the field of accounting because in accountingwe includes all physical assets and intangible assets but before making of HRA accounting we are ignoring research paper on human resource accounting in india very important asset and its name is human being who works in any company or industry.

Human resource accounting is very important where human element is more important than any other factor of production here services. For instance education sector is top sector who human resource accounting must be used for maintaining the accounts of education department Measurements in HRA The biggest challenge in HRA is that india assigning research paper on human resource accounting in india values to different dimensions of HR costs, investments and the worth of research paper on human resource accounting in india.

The two main approaches usually employed for this are: The cost approach which involves methods based on the costs incurred by the company, with regard to an employee.

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