Human Resource Accounting: Recognition and Disclosure of Accounting Methods & Techniques
Global Journal of Management and Business Research Accounting and Auditing
Volume 13 Issue 3 Version 1.0 Year 2013 Type: Double Blind Peer Reviewed International Research Journal Publisher: Global Journals Inc. (USA) Online ISSN: 2249-4588 & Print ISSN: 0975-5853
Human Resource Accounting: Recognition and Disclosure of Accounting Methods & Techniques
By Md. Amirul Islam, Md. Kamruzzaman & Md. Redwanuzzaman
Business Administration Pabna Science & Technology University
Abstract - HRA is the process of identifying, measuring data about human resources and communicating this information to interested parties the major objects of the study is to highlight the major characteristics of HRA along with the practical benefits and difficulties in implementations. The study forms mainly the extensive review of related literature based on highly work. The major benefits of such accounting are that it develops effective managerial decision making, quality of management, prevents misuse of human resources, increases human asset productivity, improves morale, job satisfaction and creativity, etc. The constraints involved are that uncertainty of human resources creates uncertainty in valuation of human resources. Nature of amortization is another difficulty, valuation of human resources, their accounting treatments is also difficult as there is no specific IAS/IFRS for such treatment.
Keywords : human resources, management, accounting treatments, human resources capital.
GJMBR-D Classification : JEL Code: M41, H83
HumanResourceAccountingRecognitionandDisclosureofAccountingMethodsTechniques
Strictly as per the compliance and regulations of:
© 2013. Md. Amirul Islam, Md. Kamruzzaman & Md. Redwanuzzaman. This is a research/review paper, distributed under the terms of the Creative Commons Attribution-Noncommercial 3.0 Unported License http://creativecommons.org/licenses/bync/3.0/), permitting all non-commercial use, distribution, and reproduction in any medium,
Volume 13 Issue 3 Version 1.0 Year 2013 Type: Double Blind Peer Reviewed International Research Journal Publisher: Global Journals Inc. (USA) Online ISSN: 2249-4588 & Print ISSN: 0975-5853
Human Resource Accounting: Recognition and Disclosure of Accounting Methods & Techniques
By Md. Amirul Islam, Md. Kamruzzaman & Md. Redwanuzzaman
Business Administration Pabna Science & Technology University
Abstract - HRA is the process of identifying, measuring data about human resources and communicating this information to interested parties the major objects of the study is to highlight the major characteristics of HRA along with the practical benefits and difficulties in implementations. The study forms mainly the extensive review of related literature based on highly work. The major benefits of such accounting are that it develops effective managerial decision making, quality of management, prevents misuse of human resources, increases human asset productivity, improves morale, job satisfaction and creativity, etc. The constraints involved are that uncertainty of human resources creates uncertainty in valuation of human resources. Nature of amortization is another difficulty, valuation of human resources, their accounting treatments is also difficult as there is no specific IAS/IFRS for such treatment.
Keywords : human resources, management, accounting treatments, human resources capital.
GJMBR-D Classification : JEL Code: M41, H83
HumanResourceAccountingRecognitionandDisclosureofAccountingMethodsTechniques
Strictly as per the compliance and regulations of:
© 2013. Md. Amirul Islam, Md. Kamruzzaman & Md. Redwanuzzaman. This is a research/review paper, distributed under the terms of the Creative Commons Attribution-Noncommercial 3.0 Unported License http://creativecommons.org/licenses/bync/3.0/), permitting all non-commercial use, distribution, and reproduction in any medium,