Downloads: 131
Research Paper | Management | India | Volume 5 Issue 1, January 2016
Employee Productivity and Revenue-Based Model in Human Resource Accounting: An Empirical Study in Service Based Industries
Uma Hattikal [2] | Dr. Prakash M
Abstract: Human resource accounting (HRA) is the process of recognizing and reporting the investments an organisation makes in its human resources (HR). Such a process is not mandated at least in the Indian organisational milieu as of now. Naturally, HRA views the organization's management and employees as human capital that generates benefits in the future. HRA attempts to value the organization's HR as an asset and not as an expense. Presently, HR is viewed as an expense item since it is expensed out by the organisation in its financials. In this paper it is elaborately discussed about the objectives and process of HRA in the Indian context in service industries. The basic objective of the paper is to study the Human Capital which is the most important intangible asset and how it affects an organisation's productivity, Human Resources Accounting practices, to identify the issues and challenges, to examine these issues and challenges and lastly, to give suggestions based on the findings of the study.
Keywords: Human resource accounting, Human Capital, Physical Assets, Human Resource Accounting HRA
Edition: Volume 5 Issue 1, January 2016,
Pages: 1039 - 1042
Similar Articles with Keyword 'Human Capital'
Downloads: 1 | Weekly Hits: ⮙1 | Monthly Hits: ⮙1
Analysis Study Research Paper, Management, India, Volume 13 Issue 3, March 2024
Pages: 1395 - 1403Investing on Human Capital is Fueling Business Performance: Case Study Approach to HR Consulting - RPO Industry
Arpitha M. P. | Dr. S. Harish Babu
Downloads: 4 | Weekly Hits: ⮙2 | Monthly Hits: ⮙2
Subjective Paper, Management, India, Volume 12 Issue 2, February 2023
Pages: 1025 - 1027Entrepreneurship Development & its Policies - For Transformed India
Dr. R. Lakshmi