slugHuman Resource Accounting in IT industry (A study with reference to Infosys Technologies Limited)

Journal Title: International Journal of Management, IT and Engineering - Year 2012, Vol 2, Issue 1

Abstract

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.

Authors and Affiliations

Dr. P. Natarajan and Bashar Nawaz

Keywords

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  • EP ID EP18166
  • DOI -
  • Views 306
  • Downloads 9

How To Cite

Dr. P. Natarajan and Bashar Nawaz (2012). slugHuman Resource Accounting in IT industry (A study with reference to Infosys Technologies Limited). International Journal of Management, IT and Engineering, 2(1), -. https://europub.co.uk/articles/-A-18166