| Year |
2011 |
| Volume/Issue/Review Month |
Vol. - IV | Spl. Issue 4 | April |
| Title |
Valuation and Reporting Practices of Human Resource Assets at INFOSYS |
| Authors |
Sweta Mishra , P.K Sahoo |
| Broad area |
Valuation and Reporting Practices of
Human Resource Assets at INFOSYS
|
| Abstract |
Although Human Resource Accounting (HRA) is a relatively new field,
its development has already passed through several discernible stages.
The first stage of development, from 1960-1966, was marked by interest
in HRA and the derivation of basic HRA came from a variety of sources,
including the economic theory of human capital, organizational
psychologists’ concern for leadership effectiveness, the new Human
Resource (HR) perspective, and a concern for human assets as
components of corporate goodwill. This article attempts to evaluate and
report the present scenario of HR concerns. This article covers four
different aspects on which proper attention is to be paid by the people
interested in HR reporting. Success of corporate undertakings purely
depends upon the quality of human resources. it examine Human
Resource accounting practices in corporate sector in India.The article
discusses HRA practices in Infosys Technologies Limited |
| Description |
Human resource accounting is of recent origin and is struggling for acceptance. It is clearly said that, Human resources accounting is an accounting measurement system and a large body of literature has been published in the last decade setting for the va |
| File |
 |
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|
