Human Resource Accounting Disclosure and Its Impact on Employee Productivity within BSE Sensex 30 Companies

Abstract

This paper aims to examine the extent of Human Resources Accounting (HRA) practices adopted in some of the leading Indian companies, thereby making a modest contribution to the present body of knowledge in the field of HR reporting practices in India. Five years of annual reports of five top-positioned companies in terms of market capitalization among Sensex thirty companies listed on the BSE have been studied to achieve the purpose using descriptive statistical tools and correlation. This research is a descriptive quantitative study with the type of describing the factors that affect the level of human resource accounting disclosure and its impact on employee productivity. The data used is secondary from annual financial reports published during the period 2019 to 2023. Since the analysis of the Annual reports is based on Sensex thirty companies only, findings cannot be generalized for all Indian companies.

Keywords: Human Resource Accounting, Human Resource Accounting Disclosure Practice, Employees Productivity

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