Pakistan Journal of Social Sciences
ISSN: Online 1993-6052ISSN: Print 1683-8831
Abstract
The present study has indicated some major proposals for the use of HRA namely, capitalizing salaries, capitalizing cost of hiring of the employees, capitalizing startup costs of the organization, behavioral variables approach, economic value approach, opportunity costs of employees, present value method, etc. Some major problems have also been identified in this study. These are qualification of human resources, inability of human resource manager to understand accounting function, lack of legislation, standard norms and amortization of human costs, dominance of financial accounting etc. The study has also put forward suggestions to overcome the problems. Proper human resource accounting and reporting would undoubtedly improve the productivity and, in turn, profitability of the organization.
How to cite this article:
Abdur Rahman . Human Resource Accounting its Reporting Practices.
DOI: https://doi.org/10.36478/pjssci.2005.889.891
URL: https://www.makhillpublications.co/view-article/1683-8831/pjssci.2005.889.891