• Dr.Audhesh Kumar
• Mr. Daya Shanker Kannaujia

Human Resource Accounting (HRA) is making an effort to achieve to get acceptance from companies by framing different measure aspects provided by various researchers. Human resources are also deliberately recognized as the valuable assets for the business. Physical assets are used to increasing earning capacity of any business institute, likewise human resources are important assets and used to increase productiveness, earning capacity, increasing the wealth and profit, market value, economic value added etc. In India, the practice of Human Resource Accounting is more recent. The first initiative in this direction came from the public sector BHEL, which started the human resource valuation and reporting, practices from the financial year 1974-75. Very few organizations are following the human resource accounting practices. This study focuses on the current practices in Human Resources accounting and to measure the impact of HRA on organizational performance. This paper highlights the objectives and process of HRA in the Indian context. The basic objective of the paper is to study the Human Resources Accounting, to identify the issues and challenges, to examine these issues and challenges and lastly, to give suggestions based on the findings of the study.

Human resources accounting, Indian Companies, Accounting, Valuation, Human Asset

"Human Resource Accounting Practices in India", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 5, page no.319-326, May-2019, Available :http://www.jetir.org/papers/JETIR2002455.pdf

"Human Resource Accounting Practices in India", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 5, page no. pp319-326, May-2019, Available at : http://www.jetir.org/papers/JETIR2002455.pdf