An Empirical Study on HRA Practices in Indian Organization: Special Reference to Infosys

Periodic Research (P: ISSN No. 2231-0045 RNI No. UPBIL/2012/55438 VOL.-IV, ISSUE-III, February-2016 E: ISSN No. 2349-9435)

Abstract



 Sonam Mishra 

Research Scholar, Deptt.of Business Administration, Deen Dayal Upadhyay Gorakhpur University, Gorakhpur, U.P.

Recently we witnessed a global transition from manufacturing to service base economies. In Manufacturing organization the physical asset likes plant, machinery, material etc. are key of success. In service industry the company total worth depends mainly on the skills, knowledge and value added of its employees. The success of these organizations is totally depends on the quality of their human resource and their knowledge, skills, competence, motivation and understanding of the organizational culture. Hence, it is imperative for the firm to understand the importance of the human and therefore record it in the books of accounting. In present, human is at center point for manufacturing, Trading or Service firms. Human Resource Accounting (HRA) means accounting for people as original resources. It is the measurement of cost and value of people for an organization. It is also a way of thinking about the management of people in formal organizations. Knowledge workers are important resources for the typical modern business firms. With the growing complexities of business organizations, the need and importance of competent people is increasing continuously. Yet financial reporting ignores such resources. This paper throws light on the concepts of human resource accounting. It includes an introduction to the concept of HRA and various models, which have been adopted by an Infosys to give information of human resource in their annual Reports. An attempt has beenmade in this paper to evaluate the HRA practices of Infosys limited (IL) as well as its usefulness in HR decision. Some useful suggestions have also been provided to improve the HRA practices of IL, which will ultimately contribute to ensure the bright future of HRA in India.

for full paper please visit below link :

http://www.socialresearchfoundation.com/upoadreserchpapers/2/98/1605070537491st%20rajiv%20prabhakar.pdf

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