Human Resources Accounting (HRA) is the process through which human resources of an organization are measured and valued. The present study is a systematic review of the current status and significance of HRA in Indian companies as well as exploring the influencing factors of HRA. The study helps to identify research gaps which can help in framing objectives for future research. The review can be beneficial to decision-makers of Indian companies to direct further implementation of HRA based on existing limitations and challenges. Furthermore, the findings related to the impact of HRA can inspire organizations to amplify the implementation of HRA practices. The findings can also be a reference for behavioural scientists and management researchers in advancing interdisciplinary research in human resources accounting.
P. V. Viswanath (Fri,) studied this question.
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