1Research Scholar, University of Mysore Assistant Professor, MBA Department, Surana College, P G Department, Bangalore, India Email id: shreelatha.hr@gmail.com
2Professor, Visiting Faculty, Bangalore, India, Email id: drratnasinha@yahoo.co.in
3Professor, Adarsh Institute of Management and Information Technology, Bangalore, India Email id: seemasambargi@agieducation.org
Online published on 4 March, 2019.
The two main aspects of Human Resource Accounting (HRA) are measurement & reporting on investment relate to employees and the value generated by them. It is very useful for the investors for investing in the stocks of the companies based on such information. The current study is focused on the awareness of H R A Practices among the equity investors in Bengaluru City. The data collection was done through a structured questionnaire for analysis. The data was analysed through paired sample t-test which has shown the before and after effects of investment by the Accounting Information. The study also disclosed that the level of awareness about HRA information is high.
Awareness, Disclosure, Human Resource Accounting, Investment Decision
