International Research Journal of Commerce , Arts and Science

 ( Online- ISSN 2319 - 9202 )     New DOI : 10.32804/CASIRJ

Impact Factor* - 6.2311


**Need Help in Content editing, Data Analysis.

Research Gateway

Adv For Editing Content

   No of Download : 200    Submit Your Rating     Cite This   Download        Certificate

HUMAN RESOURCE ACCOUNTING: A NEW PRESPECTIVE TOWARDS ACCOUNTING

    2 Author(s):  C A YASK SAIN, DEEPIKA

Vol -  8, Issue- 6 ,         Page(s) : 25 - 29  (2017 ) DOI : https://doi.org/10.32804/CASIRJ

Abstract

Accounting these days has crossed the limits of single and double entry system. But the conventions and concepts of accounting has limit the usage of human resource in the company, due to which human resource accounting is still in infancy. The present paper aims to give a fair view on human resource accounting. Human resource accounting is related with the accounting of expenditures associated with the personnel of the companies as against the traditional accounting which shows the expenditure in the income statement that reduces the profits. Since, human resources are very essential for the companies for survival in the long run, the human resources are the valuable assets for the organizations. The present study aims to provide a clear view of human resource accounting and benefits associates with it.

1. Sharma, Dr. C. S., & Lama, Sameer. (2014). “A Critical Evaluation of Measuring the Immeasurable: Human Resource Accounting (HRA)”. The International Journal Of Business & Management, 2 (3), 22-28. ISSN 2321-8916

2. Bullen, Maria. L., & Eyler, Kel-Ann. “Human resource accounting and  international developments: implications for measurement of human capital”. Journal of International Business and Cultural Studies, 1-16

3. Cherian, Jacob., & Farouq, Sherine. (2013). “A Review of Human Resource Accounting and Organizational Performance”. International of Journal Economics and Finance, 5 (8), 74-83

4. Tracey, Bruce. J. (2008).”Accounting for Human Resource Flexibility”. Cornell Hospitality Quarterly, 49 (4), 428-431

5. Mamun, S. A. (2009).“Human resource accounting (HRA) discloser of Bangladeshi companies and its assocition with corporate characterstics.” BRAC University Journal , VI (1), 35-43

6. Avazzadehfath, F., & Raiashekar, H. (2011). Decision making based on human resource accounting information and its evaluation method. Asian Journal of Finance and Accounting , 3 (1: E14)

7. Badiyani, B. M. (2012). Human resource accounting: brief history and popular models. Quest International Multidisciplinary Research Journal , I (II), 155-158

8. Theeke, Herman., & Mitchell, John. B. (2008). Financial imlications of accounting for human resources using a liability model. Journal of Human Resource Costing & Accounting, 12 (2), 124-137

9. Narayan R (2010).Human Resource Accounting (2010): A new paradigm in the era of globalization.Asian Journal of Management Research ISSN 2229-3795

10. Rao.A(2014) Human Resource Accounting: a frame work for better Financial.OSR Journal of Business and Management (IOSR-JBM)
e-ISSN: 2278-487X, p-ISSN: 2319-7668. Volume 16, Issue 4. Ver. II (Apr. 2014), PP 86-90 Accounting and Reporting

*Contents are provided by Authors of articles. Please contact us if you having any query.






Bank Details