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Human Resource Accounting Disclosure Practices in Indian Companies

Author

Listed:
  • Surinder Kaur
  • A. Venkat Raman
  • Monica Singhania

Abstract

Human resources with their innate pool of knowledge, skill, leadership, creativity and talent assist companies in achieving their goals. However, the current accounting system is not able to provide the value of human resources. We find human resource accounting (HRA) disclosures to be very low in Indian companies with only five companies reporting HRA in their annual report that is just 1 per cent of the sample set of companies. Furthermore, HRA disclosures that are made by companies are unstructured and inconsistent, and incomparable across companies and industries. Therefore, we examine the extent of HRA measurement and reporting practices of selected Indian companies among the National Stock Exchange S&P CNX 500 companies. We critically analyze these and rank the companies on the basis of the extent of disclosure of HRA information in annual reports of companies.

Suggested Citation

  • Surinder Kaur & A. Venkat Raman & Monica Singhania, 2014. "Human Resource Accounting Disclosure Practices in Indian Companies," Vision, , vol. 18(3), pages 217-235, September.
    • Handle: RePEc:sae:vision:v:18:y:2014:i:3:p:217-235
    DOI: 10.1177/0972262914540227
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    References listed on IDEAS

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