Published Paper Details:

Human Resource Accounting (HRA) has emerged as a vital tool in measuring and managing the value of human capital within organizations. In the Information Technology (IT) sector, where intellectual and knowledge-based resources play a central role, the recognition and valuation of human assets have become crucial for assessing true organizational performance. This study investigates the Human Resource Accounting (HRA) practices adopted by major IT firms in Bengaluru, focusing on the methods of valuation, cost-benefit analysis, and their relationship with organizational performance indicators such as productivity, profitability, and employee retention. Based on secondary data collected from annual reports, HR disclosures, and sustainability reports of selected IT companies (2019-2024), the study applies descriptive, correlation, and regression analyses to assess the impact of HRA variables--Human Resource Cost (HRC), Training and Development Expenditure (TDE), and Human Value Added (HVA)--on Return on Human Capital (ROHC) and overall firm performance. The results reveal a strong positive correlation between structured HRA practices and organizational efficiency. Companies with advanced HRA systems exhibit higher productivity, lower attrition rates, and better financial outcomes. The study concludes by emphasizing the importance of standardized HRA frameworks, strategic HR investments, and transparent human capital reporting for sustainable growth in India's IT sector.