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| Article Name : | | | HUMAN RESOURCE ACCOUNTING: DISCLOSURE OF INDIAN COMPANIES | | Author Name : | | | FARZANEH RAHMANIZADEH , MAHESH, R. | | Publisher : | | | Ashok Yakkaldevi | | Article Series No. : | | | ISRJ-126 | | Article URL : | |  | Author Profile | | Abstract : | | | Human resource accounting (HRA) is a new and developing branch of accounting. It should be widely concerned by human beings with the development of modern accounting. The human resource accounting studies the human resource cost plus confirming, calculating, recording and reporting of information of the value etc. It provides the information of the human resource accounting. This paper is intended to make examine the disclosure practice of mandatory and voluntary items in the annual reports of Indian companies during period under study. The disclosure index method was used for measuring the level of disclosure of the annual reports. We found that though the level of disclosure of human resource accounting was not so high, this was appreciable that selected companies were adopting more or less human resource accounting practice and public sector was following better human resource accounting disclosure practices than private sector. | | Keywords : | | - human resource accounting
- human resource cost
- human resource value accounting.
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