Human Resource Accounting (HRA): Techniques and Accounting Treatment

14 Pages Posted: 14 Jun 2010  

Asif Ahmed, ACA

Inclusive Bangladesh Development Foundation; The Institute of Chartered Accountants of Bangladesh (ICAB)

Date Written: 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.

Keywords: Human Resource, HRA, HRM, Accounting

Suggested Citation

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

Asif Ahmed (Contact Author)

Inclusive Bangladesh Development Foundation ( email )

Tejgaon I/A
Dhaka, 1208
Bangladesh

The Institute of Chartered Accountants of Bangladesh (ICAB) ( email )

100 Kazi Nazrul Islam Avenue
Dhaka
Bangladesh

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