• Namita Arora

The concept of recognizing the human being as an asset is not new. The Indian history has evidences for this. The names of freedom fighters like Mahatma Gandhi, Bhagat Singh, Sardar Vallabh Bhai Patel cannot be forgotten in the history of freedom movement of India But no one made efforts to assign any economic value to such individuals in the Balance Sheet of the nation. The study focuses on how human resource accounting has developed over the period and how human resource accounting is used by different organizations mainly in the Indian context. In addition the study also assesses how human resource cost is treated by the accounting principles. Through the study of Indian companies, the paper will propose the benefits of human resource accounting can be introduced in India and become more popular than the current application.

HUMAN RESOURCE ACCOUNTING

"HUMAN RESOURCE ACCOUNTING ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.7, Issue 2, page no.554-557, February-2020, Available :http://www.jetir.org/papers/JETIR2002082.pdf

"HUMAN RESOURCE ACCOUNTING ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.7, Issue 2, page no. pp554-557, February-2020, Available at : http://www.jetir.org/papers/JETIR2002082.pdf