Department of Commerce, School of Management, Pondicherry University, Puducherry
Online published on 26 June, 2013.
Human resource accounting is evaluated as a potential organisational measurement tool. Human being constitutes the most ticklish assets of an organisation. However, the value of this asset does not appear in the financial statement. This paper defines HRA and narrates process of measuring human capital for financial reporting and managerial uses in general and HRA practices adopted by the Infosys Technologies Ltd. in particular.
Human resource accounting (HRA), Accounting history, Human capital
