• Mr. Somashekhar T H
• Dr. Raghunandan G

Human resources or human capital are the most valuable resources in the organization, resources which are always appreciated over the passage of time, year to year expertise, productivity will increase and decreases time taken to complete the given work, without interference of human capital none work completes in the organizations so the organizations takes a lengthy and systematic procedures while recruiting the employees to the organization. Employees or human resource directly influence the performance of the organization, performances depends upon the qualitative human resource, qualitative human resources results in productive results, development of the organization the work of human resource itself start from collecting financial resources, physical resources up to reaching converted products and facilities to the end users. The aim of organizations is to serve the people, earn the profit and time to time evaluate their financial and organizational position by preparing financial statements like Balance sheet, profit and loss account, Comparative statements, and ratios etc….. In these type of statements, they consider assets, liabilities, Capital expenditure, revenue expenditure etc…… to inform the financial positions to the users like shareholders, stakeholders, public, supplier, etc…..Management of human resource is very important in accounting point of view, Recruitment, training, placements, development, human resource planning, all needs lengthy and costly process these type of large investment made by the organization only on those assets which give benefits for several years, like human resources,,,,, once the employees recruited they serve for many years…so there is a need to recognize human resources costs, expenses, and benefits but it is difficult to compare with other assets and liabilities. The study attempts to know the Human resource accounting, its practices and its impact on organizational performance, growth, impact on employee’s performances, the accounting treatment for the valuation, measurement, and disclosure of the human resource.

Human Resource Accounting, Capital Expenditure, Cost Accounting, Value Accounting

"Human Resource Accounting and its Impact on Organizational Performance", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.11, Issue 9, page no.d260-d264, September-2024, Available :http://www.jetir.org/papers/JETIR2409331.pdf

"Human Resource Accounting and its Impact on Organizational Performance", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.11, Issue 9, page no. ppd260-d264, September-2024, Available at : http://www.jetir.org/papers/JETIR2409331.pdf