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@article{191119,
        author = {Dr. Himat V. Senjaliya},
        title = {A Study on Human Resource Accounting Disclosure Practices in Selected Private and Public Sectors Companies},
        journal = {International Journal of Innovative Research in Technology},
        year = {},
        volume = {12},
        number = {no},
        pages = {858-863},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=191119},
        abstract = {Human Resource Accounting (HRA) plays a crucial role in improving corporate transparency by recognizing human resources as strategically significant assets. This study examines the nature, measurement, and extent of HRA disclosure practices among selected private and public sector companies in India. The research is based on secondary data collected from annual reports and sustainability disclosures over a specified period. A content analysis method is employed to analyse various components of HRA disclosures, such as employee strength, training and development, employee benefits, welfare measures, and value-added statements. A comparative approach is used to assess differences in disclosure practices between private and public sector enterprises. The findings reveal substantial variations in the level, consistency, and depth of HRA disclosures. Public sector companies generally follow more structured and comprehensive reporting practices, whereas private sector companies largely rely on voluntary and narrative-based disclosures. The absence of standardized HRA reporting norms is a major concern highlighted by the study. The research emphasizes the need for regulatory guidelines to ensure uniformity, comparability, and improved stakeholder decision-making, while also contributing empirical evidence to existing literature on HRA disclosure practices in India.},
        keywords = {Human Resource Accounting; Corporate Transparency; Disclosure Practices; Public and Private Sector; India},
        month = {},
        }