TY  - JOUR
T1  - Human Resource Accounting its Reporting Practices
AU - , Abdur Rahman 
JO  - Pakistan Journal of Social Sciences
VL  - 3
IS  - 6
SP  - 889
EP  - 891
PY  - 2005
DA  - 2001/08/19
SN  - 1683-8831
DO  - pjssci.2005.889.891
UR  - https://makhillpublications.co/view-article.php?doi=pjssci.2005.889.891
KW  - Human Resource
KW  -accounting and reporting practices
AB  - 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.
ER  -