Human Resource Accounting: Recognition and Disclosure of Accounting Methods & Techniques

1
Dr. Md. Amirul Islam
Dr. Md. Amirul Islam
2
Md. Kamruzzaman
Md. Kamruzzaman
3
Md. Redwanuzzaman
Md. Redwanuzzaman
1 Pabna Science and technology university

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GJMBR Volume 13 Issue D3

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HRA is the process of identifying, measuring data about human resources and communicating this information to interested parties the major objects of the study is to highlight the major characteristics of HRA along with the practical benefits and difficulties in implementations. The study forms mainly the extensive review of related literature based on highly work. The major benefits of such accounting are that it develops effective managerial decision making, quality of management, prevents misuse of human resources, increases human asset productivity, improves morale, job satisfaction and creativity, etc. The constraints involved are that uncertainty of human resources creates uncertainty in valuation of human resources. Nature of amortization is another difficulty, valuation of human resources, their accounting treatments is also difficult as there is no specific IAS/IFRS for such treatment.

Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

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No ethics committee approval was required for this article type.

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Not applicable for this article.

Dr. Md. Amirul Islam. 2013. \u201cHuman Resource Accounting: Recognition and Disclosure of Accounting Methods & Techniques\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 13 (GJMBR Volume 13 Issue D3): .

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Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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v1.2

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April 23, 2013

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English

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HRA is the process of identifying, measuring data about human resources and communicating this information to interested parties the major objects of the study is to highlight the major characteristics of HRA along with the practical benefits and difficulties in implementations. The study forms mainly the extensive review of related literature based on highly work. The major benefits of such accounting are that it develops effective managerial decision making, quality of management, prevents misuse of human resources, increases human asset productivity, improves morale, job satisfaction and creativity, etc. The constraints involved are that uncertainty of human resources creates uncertainty in valuation of human resources. Nature of amortization is another difficulty, valuation of human resources, their accounting treatments is also difficult as there is no specific IAS/IFRS for such treatment.

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Human Resource Accounting: Recognition and Disclosure of Accounting Methods & Techniques

Dr. Md. Amirul Islam
Dr. Md. Amirul Islam Pabna Science and technology university
Md. Kamruzzaman
Md. Kamruzzaman
Md. Redwanuzzaman
Md. Redwanuzzaman

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