Volume : IV, Issue : XII, December - 2015

Evaluation of Human Resource Accounting Practices in Infosys

Dr. Samir Mazidbhai Vohra

Abstract :

In the era of knowledge and technology, only those organisations can survive and succeed which have adequate information about the cost, value and performance of their human resources. This information is the basis of effective management of human elements in any organisation. With a view to provide significant information about effective human resource management, a new and specialized anch of accounting has been deliberately developed by the scholars popularity known as human resource accounting (HRA). An attempt has been made in this paper to evaluate the HRA practices of Infosys technology limited (ITL) as well as its usefulness in HR decision. The evaluation of Human Assets of Infosys is based on the present value of the future earnings of the employees. The data used in the study has been collected from the annual reports of Infosys for the years 2002–03 to 2011–12. The study will ultimately contribute to ensure the ight future of HRA in India.

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Article: Download PDF   DOI : 10.36106/ijsr  

Cite This Article:

Dr. Samir Mazidbhai Vohra Evaluation of Human Resource Accounting Practices in Infosys International Journal of Scientific Research, Vol : 4, Issue : 12 December 2015

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