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Research Paper | Management | India | Volume 4 Issue 12, December 2015

?Employees on the Balance Sheet? Revenue Based Model in Human Resource Accounting?An Empirical Study

Uma Hattikal ^[2] | Dr Prakash M ^[3]

Abstract: Human Resource is the most valuable asset to any organisation. Unlike other assets people are the only greatest potential liability. Organisations are comprised of three types of major assets that are necessary for an organisations ability to produce goods and services namely, Financial Assets, Physical Assets and Intangible assets. Intangible assets include intellectual capital (product patents, Product designs, and process technology), goodwill and Human Capital, Which is most valuable intangible asset. Human capital is not just the people working in an organization. Its broad combination of their experience, attitudes, abilities, culture education, knowledge which contributes for the success of the organization.

Keywords: Human Capital, Physical Assets, Human Resource Accounting HRA

Edition: Volume 4 Issue 12, December 2015,

Pages: 1199 - 1203

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