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Volume : III, Issue : V, June - 2013 DISCLOSURE OF HUMAN RESOURCE ACCOUNTING (HRA) IN SELECTED INDIAN COMPANIES- AN EMPIRICAL ANALYSIS S.KESAVAN AND P.FATHIMA NANCY DYANA Published By : Laxmi Book Publication Abstract : To ensure growth and development of any organization, the efficiency of people
must be accounted in the right perspective. Normally the expenses for procurement,
development and maintenance of human resources are treated as revenue expenditure. In
the contemporary days some of the Indian companies have realized the real value of
human resource and these expenses are incurred for the future benefit and should be
capitalized and reflected in the balance sheet. Hence an attempt is made to analyze the
Human Resource accounting disclosure in selected Indian companies. 20 companies
were selected for the study, out of that only 6 companies (3 Public and 3 Private sector
companies) were following Human Resource Accounting and Independent't' test was
used to find the difference in the disclosure of Human Resource variables in selected
Indian companies. Keywords : Article : Cite This Article : S.KESAVAN AND P.FATHIMA NANCY DYANA, (2013). DISCLOSURE OF HUMAN RESOURCE ACCOUNTING (HRA) IN SELECTED INDIAN COMPANIES- AN EMPIRICAL ANALYSIS. Indian Streams Research Journal, Vol. III, Issue. V, http://oldisrj.lbp.world/UploadedData/2559.pdf References : - Dr.Mohar Singh – Human Resource Accounting Challenge of Accountant- Pg 440- Vol 2 , Issue 5, Nov 08- Jan 09
- Human Resource Accounting- Intellectual capital accounting- Unit 18- Pg-23
- N.P Agarwal/R.K. Tailor- Human Resource Management- RBSA Publishers- Chapter 28-Pg 479
- S.Mohan, R.Elangovan- Human Resource Management-Text and Cases- Human Resource Accounting- R.Srinivasan- Chapter 33- Pg.568,569
- Ashutosh Agarwal , Navita Tripathi- Human Resource Accounting: Role and Practice in an Organisation- Finance India- Vol 14- No.4- Dec-2010- Pg-1331
- Dr.Kulshreshtah, Mr.Sandeep Mittal, Ms.Shalini Tayal- Role of Human Resource Accounting in HR Puttu Guru Prasad- Human Resource Accounting Issues and Challenges- ICIMP 2009
- Finance Mind- Human Resource Accounting Practices in Indian Organization-Chapter 4 Shalini Sharma and R.K.Shukla- Application of Human Resource Accounting in Heavy Industries- S.JPSET- Vol 1- Pg133
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