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@article{178680,
        author = {Reshma B and Dr.Babu V},
        title = {Human Resource Accounting - A Study on the Profitability of Human Resources},
        journal = {International Journal of Innovative Research in Technology},
        year = {2025},
        volume = {11},
        number = {12},
        pages = {5517-5520},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=178680},
        abstract = {An emerging field of accounting known as human resource accounting (HRA) acknowledges the financial worth of workers as organizational assets. To determine whether systematic accounting for human capital improves financial performance and decision-making, this study investigates the connection between the use of HRA practices and an organization's profitability. The study shows that investing in human resources has a major impact on the sustainability and profitability of an organization through a review of the body of existing literature, case studies, and empirical data from chosen organizations. To present a more comprehensive picture of enterprise value, the results lend support to the inclusion of human asset valuation in financial reporting. The study also suggests a framework for incorporating human resource valuation into conventional accounting systems and emphasizes the difficulties in standardizing HRA practices.},
        keywords = {Human Capital, Financial Performance, Profitability, Assets Valuation.},
        month = {May},
        }