STUDY OF HUMAN RESOURCE ACCOUNTING PRACTICES IN INFORMATION TECHNOLOGY SECTOR IN INDIA

ABSTRACT

In the 21st century where knowledge and attitude of employees assume greater significance than the physical assets and the accomplishment of these organizations is contingent on the quality of their Human Resource- its knowledge, skills, competence, motivation and accepting the organizational culture. In knowledge driven economies therefore, it is imperative that the humans be recognized as an integral part of total worth of an organization.The American Accounting Society Committee on Human Resource Accounting (1973) defines it as follows: “Human Resource Accounting is the process of identifying and measuring data about human resources and communicating this information to interested parties.” In simple terms, it is an extension of the accounting principles of matching costs and revenues and of organizing data to communicate relevant information in financial terms.

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