• YOGITA JAYENDRA KADAM
• DR. ANIL NAGTILAK

Abstract: The business organizations continue to invest in employees by providing various opportunities, training facilities to them and making business a great place to work. Employees are the true wealth of any business (Sir William Petty 1961). Employees are also called as human capital/human assets/ knowledge capital or intellectual capital. HRA has been defined by American Accounting Association's committee as "the process of identifying & measuring data about human resources & communicating this information to interested parties". In the era of knowledge and technical know-how, only those business organizations can prosper which have adequate information about value and efficiency of their human resources. The purpose of this study is to evaluate human resources at Infosys Ltd. The secondary data is collected from annual reports, Infosys website and additional information reports provided by Infosys from 2000 to 2019. The analysis found that Infosys Ltd. voluntarily adopted human resource practice and provides details of the same to all its stakeholder in annual reports. But Infosys Ltd. should also provide data related to idle time, loyalty of employees, lock out, training and development cost, group-age wise human resource value, amortization of human resources, group-age human value etc. along with human resource values. The measures should be taken by government and regulatory bodies for inclusion human resource practices in accounting of business for growth and development of country.

Human resource, human capital, human resource accounting, knowledge, human resource value.

"Study of Evaluation of Human Resources At Infosys Ltd", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 6, page no.645-651, June 2019, Available :http://www.jetir.org/papers/JETIR1907848.pdf

"Study of Evaluation of Human Resources At Infosys Ltd", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 6, page no. pp645-651, June 2019, Available at : http://www.jetir.org/papers/JETIR1907848.pdf