Published Paper Details:

The dynamic and competitive nature of today's business environment necessitates organizations to leverage all available resources effectively, including human resources. Human Resources (HR) have long been acknowledged as a crucial asset to any organization, yet quantifying their value remains a complex challenge. It is a financial analysis, and during the past ten years, an enormous amount of literature has been stated outlining numerous evaluation processes. Academicians have given the theory and basic concepts of accounting measurement a great deal of consideration at the same time, and a sizable body of literature has resulted from this. Traditional accounting practices do not consider human resources to be tangible or monetary assets. This research paper is an attempt to review the comprehensive literature on human resource accounting practices during the period of five years from 2019-20 to 2023-24. The study is descriptive and exploratory in nature. The secondary data was used for the study which was collected from various sources, online databases, journals, websites, books, newspapers, and magazines, etc.