In the organization employee is one of the most important asset for the achieving organizational objective there is arise need of proper information about the cost, value and performance of their human resources. This information is the basis of effective management of human elements in any organization. With a view to provide significant information about effective human resource management, a new and specialized branch of accounting has been developed and it is known as human resource accounting (HRA). Human Resources Accounting is an accounting of identifying, measuring, classifying, summarizing and reporting the data about human resources to the investors for effective decision-making regarding the human resources of an organization. In this paper attempt has been made to explain and evaluate the Human Resources Accounting (HRA) practices of Infosys technology limited (ITL).
Prof. Dr. Bilal BİLGİN