• B.R.Deshpande

To ensure the growth and development of an organization, employee performance must be improved from the right perspective. Without human resources, the remaining resources cannot be operationally effective. The initial state of an organization is indicated by human behavioral resources. variables such as group loyalty, skills, motivation, and the ability to effectively interact, communicate, and make decisions. The success or failure of an organization depends on how limited physical resources are optimally utilized by human resources. Accounting can also be used by HR teams to determine their profitability. Accounting focuses on the resources used during the accounting period and not just the cash spent. Therefore, the importance of human resources cannot be ignored. Unfortunately, the generally accepted accounting system for this important resource, human resources, has not yet evolved. For a long time, the importance of human resources was not taken seriously. Therefore, at this stage it is necessary to pay due attention to the correct development of such an important resource of the organization. People are an organization's most important asset, but the value of this asset is not yet refelected in the financial reports.

Human Resources Accounting, HRA, Human Capital,, Human Efficiency

"Human Resources Accounting (HRA) : A Conceptual Study on Human Capital ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.11, Issue 2, page no.e639-e646, February-2024, Available :http://www.jetir.org/papers/JETIR2402488.pdf

"Human Resources Accounting (HRA) : A Conceptual Study on Human Capital ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.11, Issue 2, page no. ppe639-e646, February-2024, Available at : http://www.jetir.org/papers/JETIR2402488.pdf