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literature review for human resource accounting from 2015 onwards. minimum 10

literature review for human resource accounting from 2015 onwards.
minimum 10

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Human resource accounting is of recent origin and is strive for acceptance . human resource accounting is an accounting analysis system and in the last decade a larger body of litrature has been published for setting the various procedures for analysis.at the same time from academicians the theory and underlying concept of accounting measurement have received sizeable atention and aconsiderable body of litrature has devloped.


Bullen and Eyler (2015) examined the international contribution made to the fieldof HRA consideration the human capital, human resurces metrics intellectual captial, and organisation management. In result, a situation of growth was recorded in the field of HRA along with advances in HRA theory. It was concluded that HRA gained positive effect oversease assignment on personal devlopment. It was suggested to follow the international trend emerging in intangible reporting, capitalized human resource information, so that HRA can become more prevalent.


Chukwudi John Okeke (2016) this study introgates the meaning and conceptual nuacence of human capital accounting and additional highlights its empirical dimensions. A critical aspect of the study boders on the validity of an interpretaion of the trajectiories of HRA. The methodology of the study is purposly the literature review.

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