IDEAS home Printed from https://ideas.repec.org/a/rnd/arjsds/v3y2012i2p69-76.html
   My bibliography  Save this article

Human Resource Accounting System in Selected Indian Companies

Author

Listed:
  • Upasna Joshi

Abstract

The human resource may be seen as the most fundamental of all available resources to an economy or an organization. Human resources are energies, skills, talents and knowledge of people that are or can be potentially applied to the production of goods and services. Corporations cannot run by machines or systems alone, however smart those may be. The human element in it is inevitable, even for knowledge based lean organizations of the 21st century. It is an irony that valuation of this important asset is not reflected in the books of accounts. However to enhance goodwill and attract investors, need is being felt for human resource accounting. In our present paper, an attempt has been made to do the comparative study of the human resource accounting practices of CCI, HPCL, Infosys and Rolta India Limited. The variables that are important for the purpose of human resource accounting are identified and by analyzing, the annual reports of these selected companies scores are assigned to the organizations and mean scores for these organizations were calculated. Ranks to the organizations are also given based upon the extent of the HRA information reported in their annual reports.

Suggested Citation

  • Upasna Joshi, 2012. "Human Resource Accounting System in Selected Indian Companies," Journal of Social and Development Sciences, AMH International, vol. 3(2), pages 69-76.
    • Handle: RePEc:rnd:arjsds:v:3:y:2012:i:2:p:69-76
    DOI: 10.22610/jsds.v3i2.687
    as

    Download full text from publisher

    File URL: https://ojs.amhinternational.com/index.php/jsds/article/view/687/687
    Download Restriction: no
    File URL: https://ojs.amhinternational.com/index.php/jsds/article/view/687
    Download Restriction: no
    File URL: https://libkey.io/10.22610/jsds.v3i2.687?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Gul, Ferdinand A., 1984. "An empirical study of the usefulness of human resources turnover costs in australian accounting firms," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 233-239, October.
    2. Elias, N, 1972. "Effects Of Human Asset Statements On Investment Decision - Experiment," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 215-233.
    3. Schwan, Edward S., 1976. "The effects of human resource accounting data on financial decisions: An empirical test," Accounting, Organizations and Society, Elsevier, vol. 1(2-3), pages 219-237, June.
    4. Flamholtz, Eric, 1976. "The impact of human resource valuation on management decisions: A laboratory experiment," Accounting, Organizations and Society, Elsevier, vol. 1(2-3), pages 153-165, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Surinder Kaur & A. Venkat Raman & Monica Singhania, 2014. "Human Resource Accounting Disclosure Practices in Indian Companies," Vision, , vol. 18(3), pages 217-235, September.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Corinne Ollier Bessieux & Emmanuelle Negre & Marie-Anne Verdier, 2022. "Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research," Post-Print hal-03889478, HAL.
    2. Samson, Kelly & Bhanugopan, Ramudu, 2022. "Strategic human capital analytics and organisation performance: The mediating effects of managerial decision-making," Journal of Business Research, Elsevier, vol. 144(C), pages 637-649.
    3. Jean-Paul Mereaux & Jimmy Feige & Babacar Mbengue, 2013. "Evaluation comptable du capital humain : une approche par le triptyque masse salariale, connaissances et compétences," Post-Print hal-00996775, HAL.
    4. Jill Frances Solomon & Aris Solomon, 2006. "Private social, ethical and environmental disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(4), pages 564-591, July.
    5. Surinder Kaur & A. Venkat Raman & Monica Singhania, 2014. "Human Resource Accounting Disclosure Practices in Indian Companies," Vision, , vol. 18(3), pages 217-235, September.
    6. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
    7. Abeysekera, Indra, 2008. "Motivations behind human capital disclosure in annual reports," Accounting forum, Elsevier, vol. 32(1), pages 16-29.
    8. Nappert, Pier-Luc & Plante, Maude, 2023. "The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts," Accounting, Organizations and Society, Elsevier, vol. 105(C).
    9. Anne Wyatt & Hermann Frick, 2010. "Accounting for Investments in Human Capital: A Review," Australian Accounting Review, CPA Australia, vol. 20(3), pages 199-220, September.
    10. Pablo Sanabria & Paula Cuéllar & Alejandra Rodas & Mauricio Astudillo & Sebastián Estrada & Juan Sebastián González, 2016. "Guía de evaluación. ¿Cómo evaluar la efectividad de una política que busque hacer estratégica la gestión del talento humano en el sector público colombiano?," Documentos de trabajo 17668, Escuela de Gobierno - Universidad de los Andes.
    11. Vergoossen, R. G. A., 1997. "Changes in accounting policies and investment analysts' fixation on accounting figures," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 589-607, August.
    12. R. Indradevi & S. Gomathi, 2008. "Perception of Employees on Human Capital Valuation with Special Reference to Software Industries," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 33(3), pages 338-353, August.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rnd:arjsds:v:3:y:2012:i:2:p:69-76. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Muhammad Tayyab (email available below). General contact details of provider: https://ojs.amhinternational.com/index.php/jsds .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.