Volume : 9, Issue : 1, January - 2020

ANALYSIS OF PERCEPTION OF STUDENTS ON HUMAN RESOURCE ACCOUNTING DISCLOSURES

Dr. Jaykumar D. Mistry

Abstract :

Human Resource is a dynamic factor for any organisation. It deserves an equivalent importance along with other physical assets. That is the reason that it must also be integrate in accounting records. In this regards, 175 responses from different students from higher studies like master of commerce and master of business administration etc, have been obtain. Their views and beliefs for disclosures of Human Resource Accounting have been obtain and analysed. This paper attempts to find out the respondents perception of professionals for discourse of human resource accounting details in financial reports.