A Literature Review On Human Resource Accounting.
The paper concludes that considerable research done is due to the increasing importance of human capital in the economy to develop the concepts and methods of valuing human resource that has been recognized as human resources accounting (HRA), and that there is a great need for evolving a system of accounting for human resource that is acceptable to professional accountants, mangers and other.
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Modified: 21 st Jan 2020 3633 Print. Writing a research paper on accounting needs certain innovative accounting research paper topics at the supreme priority. But due to the lack of ideas and relevant topics for writing a research paper, students have to go through huge turmoil. This is the rule of a research paper that you cannot suppose to write something that is covered already by someone.
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The purpose of this paper is to provide an overview and history of human resource accounting (HRA) with the objective of promoting both continued academic research and organizational applications. The history of HRA illustrates how academic research can generate improvement in management systems. The paper defines HRA and suggests implications of measuring human capital for financial reporting.
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Let us now concentrate our discussion on the conceptual framework of the Human Resource Accounting. Development of the concept of Human Resource Accounting: “Human Resource Accounting” is the offshoot of various research studies conducted in the areas of accounting and finance. Human resource is an asset whose value gets appreciated over the period of time provided placed, applied and.
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Research in human resource accounting reflects the two routes evidenced in contemporary accounting theory. One segment of the research is directed toward the investigation of concepts for the measurement of human resource costs: original cost, replacement cost, and opportunity cost. Another segment investigates the determinants of the value of human resources of employees as a group or of.
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Human Resource Accounting (HRA) is part of function of accounting and Human Resources as well. Much attention laid on human resource accounting in many years ago as research began in the 1960s by Rensis Likert (Bowers, 1973). The importance which Emperor Akbar gave to the nine jewels (courtiers) is a strong evidence of this in the sixteenth century only. Many critics, researchers, scholars and.
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The paper aims to review the literature available on human resource accounting. The paper tries to evaluate the historical background that led to the emergence of the concept of HRA. It investigates the various models both monetary and non-monetary that have been developed for the valuation of human resources. Keywords. Human Resource, Accounting, Valuation, Human Asset, Earnings. Full Text.