Human Resource Accounting. Effect on the Firms Productivity

      Аннотация: This book is about Human Resource accounting of "Intellectual capital" as nowadays many companies are suffering because of lack employees for self development, and sometimes the companies have not a strategy for developing Human resources in the firms to getting better outcomes in all aspects. The best companies always care about their employees and provide them with many international trainings all around the world. Human Resources accounting is important assets of an organization. However, there is no legal regulation for accounting human resources in any of the organizations annual reports. The main aim of this book is to study the benefits of HRA practices to the firm productivity. This study highlights the theoretical definitions for HRA and challenges faced during implementation of HRA measurement models to predict the organization’s performance. However, several challenges are faced by organizations during the execution of HRA. Since disclosures on human assets act as an evidence for wealth creation, several entrepreneurs resist it. Human Resource Accounting helps to calculate the human resource capital.

Ключевые слова: Accounting, business, Economy, HR, and Intellectual capital