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Published in:

Volume 7 Issue 9
September-2020
eISSN: 2349-5162

Unique Identifier

JETIR2009098

Page Number

732-740

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Title

HUMAN ASSET ACCOUNTING: “ADOPTION AND ABANDONMENT IN PUBLIC SECTOR IN INDIA WITH SPECIFIC REFERENCE TO ONGC”

ISSN

2349-5162

Cite This Article

"HUMAN ASSET ACCOUNTING: “ADOPTION AND ABANDONMENT IN PUBLIC SECTOR IN INDIA WITH SPECIFIC REFERENCE TO ONGC”", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.7, Issue 9, page no.732-740, September-2020, Available :http://www.jetir.org/papers/JETIR2009098.pdf

Abstract

Human assets are the real resource of a company. HRA is a new unique branch of accounting for identifying, measuring, classifying, summarizing and reporting the data about human resources. The basic objective underlying human resource accounting into facilitation the effective and efficient management. An attempt is made to analyze the HRA practices in selected Indian companies. Public sector spearheaded in valuing human resource and publishing the same in their annual reports. However, in contrast to other resources e.g. money, material and machines which are treated as an asset given a place on the asset side of the balance sheet, the value of human asset is not given such treatment and hence does not occupy any place on the balance sheet, instead it is published as an addional information. Present study is carried on to portray the array of adoption and abandonment in public sector in India in general and ONGC in particular.

Key Words

Money, Machines, Materials and Men, Human Resource, Human Asset Accounting, Human Asset Valuation.

Cite This Article

"HUMAN ASSET ACCOUNTING: “ADOPTION AND ABANDONMENT IN PUBLIC SECTOR IN INDIA WITH SPECIFIC REFERENCE TO ONGC”", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.7, Issue 9, page no. pp732-740, September-2020, Available at : http://www.jetir.org/papers/JETIR2009098.pdf

Publication Details

Published Paper ID: JETIR2009098
Registration ID: 300740
Published In: Volume 7 | Issue 9 | Year September-2020
DOI (Digital Object Identifier): http://doi.one/10.1729/Journal.24448
Page No: 732-740
ISSN Number: 2349-5162

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Cite This Article

"HUMAN ASSET ACCOUNTING: “ADOPTION AND ABANDONMENT IN PUBLIC SECTOR IN INDIA WITH SPECIFIC REFERENCE TO ONGC”", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.7, Issue 9, page no. pp732-740, September-2020, Available at : http://www.jetir.org/papers/JETIR2009098.pdf




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