Abstract

http://ssrn.com/abstract=1624928
 
 

References (8)



 
 

Citations (1)



 


 



Human Resource Accounting (HRA): Techniques and Accounting Treatment


Asif Ahmed


KPMG Rahman Rahman Huq; The Institute of Chartered Accountants of Bangladesh (ICAB)

June 14, 2010


Abstract:     
One of the most discussed dilemmas in the present accounting world is the Human Resource Accounting (HRA). Many theories have been given and many techniques have been proposed for valuing human resource. The main purpose of preparing this paper is the accumulating these techniques and methods and discussing the various aspects of these techniques and methods. The first phase of the paper I have given a detail discussion that have been proposed for valuing human resource till now. And in the second phase of the report I have discussed the accounting treatment and effect of these calculated human resources.

Number of Pages in PDF File: 14

Keywords: Human Resource, HRA, HRM, Accounting

working papers series





Download This Paper

Date posted: June 14, 2010  

Suggested Citation

Ahmed, Asif, Human Resource Accounting (HRA): Techniques and Accounting Treatment (June 14, 2010). Available at SSRN: http://ssrn.com/abstract=1624928 or http://dx.doi.org/10.2139/ssrn.1624928

Contact Information

Asif Ahmed (Contact Author)
KPMG Rahman Rahman Huq ( email )
9 Mohakhali C/A, Dhaka
Dhaka
Bangladesh
The Institute of Chartered Accountants of Bangladesh (ICAB) ( email )
100 Kazi Nazrul Islam Avenue
Dhaka
Bangladesh
Feedback to SSRN


Paper statistics
Abstract Views: 6,500
Downloads: 2,699
Download Rank: 2,163
References:  8
Citations:  1

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo1 in 0.344 seconds