Hr & Administration Specialist
Cite Contribution
Community Manager
Manager - Hr Excellence
Monitorin And Evaluation
+1 Other

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can someone help me with literature on human resources accounting. i am working on a research to explore the development and application of accounting in human capital management in business management.
Any literature is welcome. You can email me as well on

From Zimbabwe, Harare
Hi cleven,

Human resources accounting is the process of measuring and reporting the human dynamics of an org. basically it is an information system that tells the mgt. What changes overtime are occurring to the human resources of the business.
It is to comprise the following three aspects.
1. evaluation of human resources
2. Recording the valuation in the books of an account.
3. Presenting the in the financial system for the communication to the interested party.
Need for hr accounting.
1. Exposure of complete picture.
2. Effective control.
3. information to other.
4. information on efficiency of hr.
5. indicator of prospective profit.
6. developing employee behaviors.
7. information in making comparative analysis.
8. information in making decisions.
9. determining profitability and productivity.
10. information help in efficient utilization of Hr.
hr accounting also culminate in the preparation of two statements. They are
1. Profit and loss account
2. the balance sheet
Both are known as generally accepted accounting principles.(GAAP)
Now a day “cost base hr accounting” are mostly using in every org. it involve computation of hr cost by following methods.
1. historical cost approach.
2. Replacement cost approach.
3. opportunity cost approach
here I refer some various hr accounting model which are using in org.
1. Economic model
- it is calculated estimated salary, wages.
2. Lev and Schwartz model
- it is calculated estimated hr value
2. Flamholtz normative economic model.
- it is measuring an individual employee’ value to an org..
Indian companies have realized the importance of hr accounting.BHEL,SAIL,ACC ltd.,Hindustan lever ltd. TELCO ltd etc.adopted various HR model.


From India, Pune
Please consider the documents and discussions shared in the link attached:
HR Accounting
HR accouting material
Human resource accounting
Analysis of efficiency of HR Department
HR Audit
(Cite Contribution)

From India, Mumbai
Subject - Micro Economic
Dear All
can someone help me with the easiest way that i can teach post graduate students th subject Micro Economic. by the way pls help me giving some easy lessons abute Micro Economic, i am teacher Micro Economic at Qamar Women Development Institute in Mogadishu Somalia.
Any lessons and consultation is welcome. You can email me as well on

From Somalia, Mogadishu
Dear Cleven, I am attacing one more file on HR Accounting.... Even i have received this file either from surfing the net or from Citehr.... I hope this might be of some help to you.....
From India, Mumbai

Attached Files
File Type: pdf Human Resource Accounting.pdf (66.7 KB, 1435 views)

Dear Cleven, Thankz for the attachment but it appears to me to be damaged and data lost would you up load it again please am keen to know the information thankx
From Oman, Muscat
Dear All ,
I have joined newly to a company as a Admin . The company as requested me to take care of Bookkeeping , Accounting and cash flow.
Can anyone help me with the basic Accounting formula in excel to maintain these.

From India, Bangalore
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