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1、ForIndia'shumanresourceaccountingresearchTomAlbright,Indiasocialsciencejournals,2008.5Thepastfewdecadeshavewitnessedaglobaltransitionfrommanufacturingtoservicebasedeconomies.Thefundamentaldifferencebetweenthetwoliesintheverynatureoftheirassets.Intheformer
2、,thephysicalassetslikeplant,machinery,materialetc.areofutmostimportance.Incontrast,inthelatter,knowledgeandattitudesoftheemployeesassumegreatersignificance.Forinstance,inthecaseofanITfirm,thevalueofitsphysicalassetsisnegligiblewhencomparedwiththevalueofth
3、eknowledgeandskillsofitspersonnel.Similarly,inhospitals,academicinstitutions,consultingfirmsetc.,thetotalworthoftheorganizationdependsmainlyontheskillsofitsemployeesandtheservicestheyrender.Hence,thesuccessoftheseorganizationsiscontingentonthequalityofthe
4、irHumanResource-itsknowledge,skills,competence,motivationandunderstandingoftheorganizationalculture.Inknowledge–driveneconomiestherefore,itisimperativethatthehumansberecognizedasanintegralpartofthetotalworthofanorganization.However,inordertoestimateandpro
5、jecttheworthofthehumancapital,itisnecessarythatsomemethodofquantifyingtheworthoftheknowledge,motivation,skills,andcontributionofthehumanelementaswellasthatoftheorganizationalprocesses,likerecruitment,selection,trainingetc,whichareusedtobuildandsupportthes
6、ehumanaspects,isdeveloped.Successofcorporateundertakingspurelydependsuponthequalityofhumanresources.Itisaccentuatedthat;Humanelementisthemostimportantinputinanycorporateenterprise.Theinvestmentsdirectedtoraiseknowledge;skillsandaptitudesoftheworkforceofth
7、eorganizationaretheinvestmentsinhumanresource.Inthiscontext,itisworthwhiletoexamineandhumanresourceaccountingpracticesincorporatesectorinIndia.Humanresourceaccountingisofrecentoriginandisstrugglingforacceptance.Itisclearlysaidthat,Humanresourcesaccounting
8、isanaccountingmeasurementsystemandalargebodyofliteraturehasbeenpublishedinthelastdecadesettingforthevariousproceduresformeasurement. Atthesametimethetheoryandunderlyingconceptsofaccountingmeasurementhavereceivedsize
