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Human Resource Management by Pravin Durai

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CHAPTER 27

Human Resources Accounting

CHAPTER OBJECTIVES

After reading this chapter, you should be able to:

  1. List the objectives of human resource accounting

  2. Enumerate the methods to evaluate human resources

  3. Explain the strengths and weaknesses of human resources accounting

Infosys Technologies has made it a practice to publish the value of its human resources every year as a component of its annual report titled Human Resource Valuation. It introduced human resource accounting in 1995–96 and, thus, became the first software company in India to measure and publicize the value of its human resources. This company uses the Lev and Schwartz model to compute the value of its human resources. Infosys considers the current value of the future ...

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