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Human Resources Accounting Disclosure Practices (HRADP): A Review

Author

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  • Amit Kumar Arora

    (KIET Group of Institutions, Delhi-NCR, Ghaziabad, India)

  • Ankit Panchal

    (KIET Group of Institutions, Delhi-NCR, Ghaziabad, India)

Abstract

The objective of this paper is to determine the benefits and challenges of valuation and disclosure of human resources based on prior art. The study found low adoption rate of HR accounting, no standard method for valuation of human resource, no legal provision for the adoption of it, and disclosure of the same in the annual reports of the organization. The study recommended adopting the HRAP as there is evidence of an increase in the profitability and increase in the efficiency of the employees.

Suggested Citation

  • Amit Kumar Arora & Ankit Panchal, 2021. "Human Resources Accounting Disclosure Practices (HRADP): A Review," International Journal of Service Science, Management, Engineering, and Technology (IJSSMET), IGI Global, vol. 12(1), pages 97-110, January.
    • Handle: RePEc:igg:jssmet:v:12:y:2021:i:1:p:97-110
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    File URL: http://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/IJSSMET.2021010106
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    Cited by:

    1. Tareck Alsamara & Hussein Ali Dbouk & Ghazi Farouk, 2022. "The Impact of the Devaluation Management of the National Currency Against the US Dollar on the Rights of Contractors in Lebanese Law," International Journal of Service Science, Management, Engineering, and Technology (IJSSMET), IGI Global, vol. 13(1), pages 1-10, January.

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