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International Journal for Research Trends and Innovation
International Peer Reviewed & Refereed Journals, Open Access Journal
ISSN Approved Journal No: 2456-3315 | Impact factor: 8.14 | ESTD Year: 2016
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Impact Factor : 8.14
Issue per Year : 12
Volume Published : 11
Issue Published : 118
Article Submitted : 21686
Article Published : 8549
Total Authors : 22487
Total Reviewer : 811
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| Paper Title: | Quantifying Human Capital: A Descriptive Study on the Scope, Practice and Challenges of Human Resource Accounting in the Indian Context |
| Authors Name: | Akashdeep Datta |
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| Author Reg. ID: |
IJRTI_204042
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| Published Paper Id: | IJRTI2505212 |
| Published In: | Volume 10 Issue 5, May-2025 |
| DOI: | |
| Abstract: | Human Resource Accounting is a developing idea that aims to measure, record, analyse and report the value of human capital, an organization’s most critical asset. Despite the significance, traditional practices of accounting in India continue to ignore the human resources, emphasizing more on physical and financial assets likes building and cash. This study explores the concept and importance of human resource accounting, examines the challenges hindering its adoption, and highlights the potential benefits of integrating human capital into mainstream accounting. Furthermore, the paper discloses the current Indian companies that have adopted human resource accounting & practices, offering insights into their methodologies, related legal provisions and reporting frameworks in Indian context. The research follows a descriptive design and is based on qualitative analysis of secondary data, including corporate reports, academic literature, and credible online sources, to provide a comprehensive understanding of HRA practices in India. The study reveals that while a few long-term visionary organizations have begun to implement HRA, widespread adoption remains limited due to the absence of standardized guidelines, regulatory backing and awareness as well. |
| Keywords: | Human Capital, Financial Reporting, Valuation of Human Resources, Accounting Practices, Organizational Value, |
| Cite Article: | "Quantifying Human Capital: A Descriptive Study on the Scope, Practice and Challenges of Human Resource Accounting in the Indian Context ", International Journal for Research Trends and Innovation (www.ijrti.org), ISSN:2455-2631, Vol.10, Issue 5, page no.c119-c145, May-2025, Available :http://www.ijrti.org/papers/IJRTI2505212.pdf |
| Downloads: | 000465 |
| ISSN: |
2456-3315 | IMPACT FACTOR: 8.14 Calculated By Google Scholar| ESTD YEAR: 2016 An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.14 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator |
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Published Paper ID: IJRTI2505212
Registration ID:204042
Published In: Volume 10 Issue 5, May-2025
DOI (Digital Object Identifier):
Page No: c119-c145 Country: Kolkata, West Bengal, India Research Area: Commerce Publisher : IJ Publication Published Paper URL : https://www.ijrti.org/viewpaperforall?paper=IJRTI2505212 Published Paper PDF: https://www.ijrti.org/papers/IJRTI2505212 |
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ISSN: 2456-3315
Impact Factor: 8.14 and ISSN APPROVED,
Journal Starting Year (ESTD) : 2016
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