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Year 2011 50 Downloads
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
DOI 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
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