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Asian Journal of Multidimensional Research (AJMR)
Year : 2019, Volume : 8, Issue : 2
First page : ( 120) Last page : ( 125)
Online ISSN : 2278-4853.
Article DOI : 10.5958/2278-4853.2019.00039.9

Awareness of human resource accounting practices among equity investors in Bengaluru City

Mrs. Shreelatha H R1, Dr. Sinha Ratna2, Dr. Sambargi Seema3

1Research Scholar, University of Mysore Assistant Professor, MBA Department, Surana College, P G Department, Bangalore, India Email id: shreelatha.hr@gmail.com

2Professor, Visiting Faculty, Bangalore, India, Email id: drratnasinha@yahoo.co.in

3Professor, Adarsh Institute of Management and Information Technology, Bangalore, India Email id: seemasambargi@agieducation.org

Online published on 4 March, 2019.

Abstract

The two main aspects of Human Resource Accounting (HRA) are measurement & reporting on investment relate to employees and the value generated by them. It is very useful for the investors for investing in the stocks of the companies based on such information. The current study is focused on the awareness of H R A Practices among the equity investors in Bengaluru City. The data collection was done through a structured questionnaire for analysis. The data was analysed through paired sample t-test which has shown the before and after effects of investment by the Accounting Information. The study also disclosed that the level of awareness about HRA information is high.

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Keywords

Awareness, Disclosure, Human Resource Accounting, Investment Decision.

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