Advanced International Journal for Research

E-ISSN: 3048-7641   •   Impact Factor: 9.11

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

Call for Paper Volume 7, Issue 2 (March-April 2026) Submit your research before last 3 days of April to publish your research paper in the issue of March-April.
Submit Research Paper Join as a Reviewer

Plagiarism is checked by the leading plagiarism checker TurnItIn

Call for Paper

Volume 7 Issue 2
March-April 2026

Submit your research paper

Indexing Partners
Academia Advanced Sciences Index Bielefeld Academic Search Engine CiteSeer DRJI Google Scholar Independent Search Engine & Directory Network ISI (International Scientific Indexing) Issuu Mendeley Research Networks
RefSeek ResearcherId - Thomson Reuters ResearchGate Scirus Scribd Semantic Scholar UTeM - Universiti Teknikal Malaysia Melaka Wiki for Call for Papers WorldCat Zenodo

Human Resource Accounting Practices in Information Technology Sector with Special Reference to Bengaluru City

Author(s) Ms. Reshma B bhaskar, Dr. Babu V bhaskar
Country India
Abstract Human Resource Accounting (HRA) has emerged as a vital tool in measuring and managing the value of human capital within organizations. In the Information Technology (IT) sector, where intellectual and knowledge-based resources play a central role, the recognition and valuation of human assets have become crucial for assessing true organizational performance. This study investigates the Human Resource Accounting (HRA) practices adopted by major IT firms in Bengaluru, focusing on the methods of valuation, cost-benefit analysis, and their relationship with organizational performance indicators such as productivity, profitability, and employee retention. Based on secondary data collected from annual reports, HR disclosures, and sustainability reports of selected IT companies (2019–2024), the study applies descriptive, correlation, and regression analyses to assess the impact of HRA variables—Human Resource Cost (HRC), Training and Development Expenditure (TDE), and Human Value Added (HVA)—on Return on Human Capital (ROHC) and overall firm performance. The results reveal a strong positive correlation between structured HRA practices and organizational efficiency. Companies with advanced HRA systems exhibit higher productivity, lower attrition rates, and better financial outcomes. The study concludes by emphasizing the importance of standardized HRA frameworks, strategic HR investments, and transparent human capital reporting for sustainable growth in India’s IT sector.
Keywords Human Resource Accounting, Human Capital, Training and Development, Employee Productivity, IT Sector, Human Value Added, Return on Human Capital.
Published In Volume 7, Issue 2, March-April 2026
Published On 2026-03-13
View / Download PDF File

Share this



E-ISSN 3048-7641
CrossRef

CrossRef DOI is assigned to each research paper published in our journal.

AIJFR DOI prefix is
10.63363/aijfr

Downloads
Research Paper Format Copyright Permission Form and Undertaking Form Cover Page Vol 7 Isu 1Cover Page Vol 6 Isu 6Cover Page Vol 6 Isu 5

All research papers published on this website are licensed under Creative Commons Attribution-ShareAlike 4.0 International License, and all rights belong to their respective authors/researchers.

CC-BY-SA Open Access

About AIJFR
Fees & Payment
Current Issue
Publication Archive 		Submit Research Paper
Track Submission Status
Publication Guidelines
Publication Ethics
Peer Review & Plagiarism 		Join as a Reviewer
Editors & Reviewers
Reviewer Referral Program
Get Reviewer Membership Certi. 		Website/Journal Policies
Usage Policy
Content Policies
Privacy Policy
Contact Us +91-9898-79-39-59 editor@aijfr.com