@incollection{,
	
					
					
					5FB8490CC5C77B1543CF92C14F6EA8BD
				,
	author={{Dr. Md. AmirulIslam} and {Pabna Science and technology university}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}133110
}

@book{b0,
	
	
		,
	title={{L Narang Accounting Kalyani Publishers New Delhi}}
		,
	author={{
			KJain
		}}
		
			1235
		
	

}

@book{b1,
	
	
		,
	title={{Accounting Theory an Introduction Tata Mcgraw Hill Pab}}
		,
	author={{
			LPorwal
		}}
		
			475
		
	
	,
	note={Co. Ltd, Delhi 3 rd edition}

}

@book{b2,
	
	
		,
	title={{Is it time to disclose information about human capital investments}}
		,
	author={{
			BoHansson
		}}
		
			,
	year={2012}
		
		
			JPF Samsung Research Institute
		
	

}

@book{b3,
	
	
		,
	title={{Human Resource Accounting-A New Dimension}}
		,
	author={{
			RavindraTiwari
		}}
		
	
	,
	note={Collected from SSRN}

}

@incollection{b4,
	
	
		,
	title={{Human Resource Accounting Disclosure of Bangladeshi Companies and Its Association with Corporate Characteristics}}
		,
	author={{
			SyedMamun
		} and {
			AlAbdulla
		}}
		
	
	
		,
	journal={{BRAC University Journal}}
		
			VI
			1
			
			,
	year={2009}
		
	

}

@book{b5,
	
	
		,
	title={{Human Capital}}
		,
	author={{
			MKhan
		} and {
			Habib-Uz-Zaman
		}}
		
		
	

}

@incollection{b6,
	
	
		,
	title={{A Survey of Human Resource Accounting}}
		,
	author={{
			MNIslam
		}}
	
	
		,
	booktitle={{the Cost and Management}}
				
			,
	year={July-August, 1998}
			
		
	

}

@book{b7,
	
	
		,
	title={{Human Resource Accounting: Recognition and Disclosure of Accounting Methods & Techniques emphasis can be given on acquisition costs, substitution costs, opportunity costs, replacement costs, Disclosure Practices of Top Bangladeshi Companies}}
		
	
	,
	note={The current issue and full text archive of this journal is available at www. emeraldinsight 1401-338x.htm}

}

@incollection{b8,
	
	
		,
	title={{Human Resource Accounting (HRA)}}
		,
	author={{
			MLoqman
		}}
	
	
		,
	journal={{The Cost and Management}}
		
			1
			
			,
	year={January-February, 1987}
		
	

}

@book{b9,
	
	
		,
	title={{Intellectual Capital and Corporate Performance: A Value Creation Efficiency Analysis}}
		,
	author={{
			MSalimuddin
		}}
		
			,
	year={July-Dec., 2010}
			
		
	
	,
	note={the Bangladesh Accountant}

}

@book{b10,
	
	
		,
	title={{Anatomy of Human Resource Measurement and Accounting}}
		,
	author={{
			DilipSen
		} and {
			Kumar
		}}
		
		
			,
	year={2005}
			,
	address={Bangla Academy}
		
	
	,
	note={Ph.D. Thesis}

}

@incollection{b11,
	
	
		,
	title={{Human Resource Accounting a Survey on Its Applicability in the Public Sector Enterprises of Bangladesh}}
		,
	author={{
			MAkhtaruddin
		}}
	
	
		,
	booktitle={{Rajshahi University Studies Part-C}}
				
			,
	year={1996}
			4
			
		
	

}

@incollection{b12,
	
	
		,
	title={{Human Resource Accounting: Where Does it Stand Today?}}
		,
	author={{
			DilipSen
		} and {
			Kumar
		}}
		
	
	
		,
	booktitle={{The Cost and Management}}
				
			,
	year={July-Aug. 1991}
			
		
	

}

@incollection{b13,
	
	
		,
	title={{Human Resource Accounting In Banking Industry}}
		,
	author={{
			MAkhtaruddin
		}}
	
	
		,
	booktitle={{The Cost and Management}}
				
			,
	year={Sep.-Oct. 1990}
			
		
	

}

@incollection{b14,
	
	
		,
	title={{asset accounting a Myth of Reality?}}
		,
	author={{
			AminulIslam
		}}
	
	
		,
	journal={{The Cost and Management}}
		
			xiii
			5
			
			,
	year={September-October, 1985}
		
	

}

@book{b15,
	
	
		,
	title={{Human Resource Accounting -The Charted Accounted}}
		,
	author={{
			RParameswaran
		} and {
			KJothi
		}}
		
		
			,
	year={Jan. 205}
			
		
	

}

@incollection{b16,
	
	
		,
	title={{Human Resource Accounting: Techniques & Accounting Treatment}}
		,
	author={{
			AAhmed
		}}
	
	
		,
	booktitle={{DU website: http: ssrn. Com / author Ibid}}
				
	

}

@incollection{b17,
	
	
		,
	title={{A Model for Human Resources valuation: A Stochashc Process with service rewards. The accounting Review}}
		,
	author={{
			EGFlamholtz
		}}
	
	
		,
	journal={{Porwal}}
		
			
			,
	year={April. 1971}
		
	

}