Human Resource Accounting: Issues, Beneficial Proponents and Constraints
Keywords:
HRA, valuation model, proponents, opts, intangible assets, financial expert, etc
Abstract
Human resources are the important assets of every Organization. Organizational success also depends upon professional skill and Knowledge of the people working in it. Human resource accounting (HRA) is the process of identifying and measuring data about human resources and communicating this information to interested parties. Financial Experts also developed human resource cost accounting method or model considering the imperatives of human resources in the organizations. HRA valuation methods have certain disadvantages or limitations but accounting for human resources attributes to the organizational development. Human resource valuation provides the management with information about the change in the structure of its labor force.
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Published
2018-07-15
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This work is licensed under a Creative Commons Attribution 4.0 International License.