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

Md. Islam; Md. Kamruzzaman; Md. Redwanuzzaman

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

Dr. Md. Amirul Islam * §

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Md. Kamruzzaman §

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Md. Redwanuzzaman §

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§ Business Administration Pabna Science & Technology U...

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

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Abstract

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.

References

17 Cites in Article

Reference Format

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Dr. Md. Amirul Islam, Md. Kamruzzaman, Md. Redwanuzzaman. 2013. "Human Resource Accounting: Recognition and Disclosure of Accounting Methods & Techniques". Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 13 (GJMBR Volume 13 Issue 8 (D3)).

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GJMBR Volume 13 Issue 8 (D3)

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

accounting treatments human resources human resources capital Management

Classification

GJMBR-D Classification JEL Code: M41

H83

Submission ReceivedDecember 13, 2012
Peer Review Double Blind
Handling Editor
Accepted January 1, 2013
Published March 11, 2013

Version of record

v1.2

Issue date

March 11, 2013

Language

English

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Article Matrices

Total Score: 108

Country: Bangladesh

Subject: Global Journal of Management and Business Research - D: Accounting & Auditing

Authors: Dr. Md. Amirul Islam, Md. Kamruzzaman, Md. Redwanuzzaman (PhD/Dr. count: 1)

View Count (all-time): 407

Total Views (Real + Logic): 1331

Total Downloads (simulated): 106

Publish Date: 2013 03, Mon

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Total Views: 1.3K

Total Downloads: 106

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