14 Pages Posted: 14 Jun 2010
Date Written: June 14, 2010
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: Suggested Citation
By Mark Huselid