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标题：HUMAN RESOURCE ACCOUNTING- INTRODUCTION AND ACADEMIC OUTLINE BY ICAI
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作者：Aakanksha Gupta
期刊名称：SCHOLARLY RESEARCH JOURNAL FOR HUMANITY SCIENCE & ENGLISH LANGUAGE
电子版ISSN：2348-3083
出版年度：2016
卷号：3
期号：14
页码：3415-3433
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出版社：SCHOLARLY RESEARCH JOURNAL'S
摘要：Human Resources in any organization are its vital organs with which an organization can flourish and can also flush, so these resources need to be identified with greater importance than just being an expense or a liability. Human resources accounting is the process of identifying and reporting the investment made in the human resources of an organization to the interested parties. The main concept behind Human Resources Accounting is the investment made on each employee and the value generated by them. Though, Human Resource Accounting paved its way back in 1980s but has recently started gaining popularity in India. This paper aims at introducing Human Resource Accounting as a concept covering what it relates to, with its benefits and some challenges being faced in its implementation. Another feather is highlighting the academic outline framed by The Institute of Chartered Accountants of India in its curriculum which is undoubtedly a quality work under the supervision of the highest accounting authority and will be of immense support in grasping the know –how. Keywords: Human Resource Accounting (HRA), Investment, Value Generated, Academic outline, Institute Of Chartered Accountants Of India (ICAI)