📄 Abstract
The economy of old was manufacturing based and relied heavily on tangible assets as determinants of value. In contrast, the present day economy is based on knowledge and information, intangible assets that are embodied in people. This shift has triggered the development of tools with which to measure these intangible assets. One accounting tool that is directly relevant to the measurement and, in turn, the management of human capital is human resource accounting. The purpose of this paper is to discuss some current issues, recent advancements and possible future directions for further development.
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📚 How to Cite:
Mr. Akhilesh Kumar , HUMAN RESOURCE ACCOUNTING PRACTICES: A CRITICAL ANALYSIS AND FUTURE PERSPECTIVES , Volume 13 , Issue 7, July 2026, EPRA International Journal of Environmental Economics, Commerce and Educational Management(ECEM) , Pages: 6 - 13 , DOI: https://doi.org/10.36713/epra28674