Relationship between Organization Performance and Human Resource Reporting and Disclosure Patterns in Indian Banking Sector

Abstract

HRA is simply a workout to identify, measure and communicate information about human resource and its responsibility to be viewed as an implied comparison. HRA reporting aspect is very new concept and it is still in innate stage. The present study reports the relationship between characteristics and human resource disclosure (HRAD) level in selected banking organizations. Organizations’ undertakings are classified under two broad categories: Public sector and private sector. HRAD has been found significantly related with size of the organization, category of the organization and profitability. In this context, I have striven to examine human resource accounting practices in banking sector in India and understand how the HRA is affecting the financial and overall performance of organization.

Keywords: Human Resource Accounting (HRA), Human resource Accounting Disclosure (HRAD) Human resource Value (HRV), human capital, human asset

Cite this Article

Navita, Ajay Solkhe. Relationship between Organization Performance and Human Resource Reporting and Disclosure Patterns in Indian Banking Sector. E - Commerce for Future & Trends. 2019; 6(1): 77–82p.