Developing an Adoption Model of Human Resource Accounting For Indian Companies: A Behavioural Study

Nader Naghshbandi, Hojjat Shukuhian, Elham Babazadeh, Vineet Chouhan

Abstract


Human Resources are the most important assets of an organization, but due to absence of legal regulation in relation to Accounting of HR, their financial values were not disclosed in most of the company’s annual report. The main objective of this study is to analysis Indian companies and their HR practices. The perception of accounts managers and accountants working in Indian companies were taken to identify challenges faced to predict the organization’s performance. The data were collected from 100 accountants and managers from 15 Indian companies on the basis of benefits, measurement model and perception. The multiple regression method was used with SPSS-19 software to identify that whether on the basis of the perception and adoption it can be converted into the financial disclosure. Since disclosures on human assets act as an evidence for wealth creation, it is proposes that companies should take the maximum benefits by adopting HRA.

 


Keywords


Human Resource Accounting (HRA), Intangible Assets, Human Assets, Employees, Performance Measurement.

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