A study on human resource accounting (Hra) a new paradigm in the field of accounting by considering human resource as an assets of an organization

Human Resource is consider as a one of the important resources in all the physical resources of an organization. If there is a Human resource then there is a meaning for the all the physical and tangible resources. Human Resource Accounting made human resource as a one the most important resource by comparing the all other resources of an organization. It will consider Human Resource as a Fixed Assets of an organization and also considering in the financial statements and mentioned in a balance sheet as a fixed assets. The main aim of this article is to show HRA is a paradigm in the field of accounting which will made Human Resource as a one of the best among all other resource of an organization. The objectives of this article are to study the different objectives of HRA and its significance and impact of HRA to an organizational performance.