Human resource accounting disclosure in navratna companies

We know that human resource accounting is the process of identifying, recording and communicating of quantitative information relating to human resource. From the definition it is clear that disclosure and communicating human resource information is very much necessary to organisations. So this study checks the level of human resource accounting in Navratna Companies. Through this study it is trying to know level of disclosure of human resource accounting information in its annual reports and websites of Navratna Companies. For this purpose human resource accounting information dividing into three group particulars of employees, particulars of employee casts and particulars of different ratios relating to human resource and growth factor of organisation and researcher trying to know that all Navratna Companies disclosing HRA information are not and what are the level of disclosure. All Navratna Companies, which are 16 at present are selected for the study and data are collected through secondary source like; annual reports, websites and other journals. Researcher used human resource accounting disclosure index (HRADI), chi-square test to check significance level and other tools if required.