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Human Resource Accounting: Managerial Implications

Raj Kumar Gupta (Author)
Synopsis The significance of manpower management and the implications of human resource valuation from the point of view of management, investors and financiers, constitute the central theme of this work. It examines the worth-whileness of human resource accounting for internal management purposes and decision-making by investors and creditors. The desirability of public disclosure of human resource data in corporate annual reports has been proved by the author empirically on the basis of professional opinion obtained through questionnaire survey. In that process, the author has also assessed the practicability of applying in the Indian context some of the valuation models developed by western writers. Apart from the discussion on issues germane to the subject matter, the study provides an insight into the possible impact of human resource data on managerial decisions.
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Bibliographic information

Title Human Resource Accounting: Managerial Implications
Format Hardcover
Date published: 01.01.2003
Edition Reprint
Language: English
isbn 8170410975
length viii+244p., Tables; 23cm.