International Research journal of Management Sociology & Humanities
( ISSN 2277 - 9809 (online) ISSN 2348 - 9359 (Print) ) New DOI : 10.32804/IRJMSH
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A REVIEW OF HRA PRACTICES INITIATED BY R.G BARRY CORPORATION (USA)
1 Author(s): DR. REETA
Vol - 7, Issue- 1 , Page(s) : 400 - 405 (2016 ) DOI : https://doi.org/10.32804/IRJMSH
Human Resource Accounting was developed keeping in mind that human resources (HR) are the most significant and valuable assets for any organization and therefore, they should also be treated as assets like other physical assets and their value should also be shown in the balance sheet. This paper specifically reviews the HRA system introduce by RG Barry Corporation (USA) as it was pioneer in reporting the HRA system for the external users.