Pravin Thorat
In the era of knowledge and technology, only those organizations can survive and succeed which have adequate information about the cost, value, and performance of their human resources. This information is the basis of effective management of human elements in any organization. With a view to provide significant information about effective human resource management, a new and specialized branch of valuation has been deliberately developed by the scholars, popularly known as Human Resource Valuation (HRA). HRA is a valuation technology for identifying, measuring, classifying, summarizing, and reporting data about human resources to stakeholders for effective decision-making regarding the human resources of an organization. The aim of this study is to evaluate and study Human Resource Accounting Practices in Indian and Global Companies.