Paper Contents
Abstract
Human Resources Accounting (HRA) has gained significant attention in recent years due to its role in providing valuable insights for managing a company's human capital. The increasing importance of human resources (HR) as a critical factor in organizational success has led businesses to adopt more sophisticated ways of accounting for the contributions of their workforce. HRA provides a framework for quantifying the value of human resources and aligning these values with organizational performance. This research paper aims to explore the concept of Human Resources Accounting, its application in the business environment, and its impact on organizational effectiveness. The paper investigates the various methods of calculating human resource value, the benefits of implementing HRA, and the challenges faced by companies in adopting this accounting system.
Copyright
Copyright © 2025 Sumit Jotwani . This is an open access article distributed under the Creative Commons Attribution License.