Kaur, Surinder; Raman, A. Venkat; Singhania, Monica - In: Vision 18 (2014) 3, pp. 217-235
Human resources with their innate pool of knowledge, skill, leadership, creativity and talent assist companies in achieving their goals. However, the current accounting system is not able to provide the value of human resources. We find human resource accounting (HRA) disclosures to be very low...