ISSN2320-2882
Impact Factor9.17
UGC ParametersAligned
Low Cost₹1501 / $59
CrossRefDOI
ESTD2013
Peer ReviewTransparent
AccessOpen
Submission: Always Open
Paper Title
Human Resource Accounting Practices in Information Technology Sector with Special Reference to Bengaluru City
Authors
Reshma B , Babu V
Keywords
Human Resource Accounting, Human Capital, Training and Development, Employee Productivity, IT Sector, Human Value Added, Return on Human Capital.
Abstract
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.
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IJCRT — journal style
"Human Resource Accounting Practices in Information Technology Sector with Special Reference to Bengaluru City", IJCRT - International Journal of Creative Research Thoughts (www.ijcrt.org), ISSN:2320-2882, Vol.13, Issue 11, page no.c804-c812, November 2025, Available :https://ijcrt.org/papers/IJCRT2511356.pdf
APA — 7th edition
B, R., & V, B. (2025). Human Resource Accounting Practices in Information Technology Sector with Special Reference to Bengaluru City. International Journal of Creative Research Thoughts, 13(11), c804-c812. https://ijcrt.org/viewpaperforall.php?paper=IJCRT2511356
MLA — 9th edition
B, Reshma, and Babu V. "Human Resource Accounting Practices in Information Technology Sector with Special Reference to Bengaluru City." International Journal of Creative Research Thoughts, vol. 13, no. 11, 2025, pp. c804-c812, https://ijcrt.org/viewpaperforall.php?paper=IJCRT2511356.
Chicago — 17th, bibliography
B, Reshma, and Babu V. "Human Resource Accounting Practices in Information Technology Sector with Special Reference to Bengaluru City." International Journal of Creative Research Thoughts 13, no. 11 (2025): c804-c812. https://ijcrt.org/viewpaperforall.php?paper=IJCRT2511356.
Harvard — author–date
B, R. and V, B. (2025) 'Human Resource Accounting Practices in Information Technology Sector with Special Reference to Bengaluru City', International Journal of Creative Research Thoughts, 13(11), pp. c804-c812. Available at: https://ijcrt.org/viewpaperforall.php?paper=IJCRT2511356
IEEE — numbered reference
R. B and B. V, "Human Resource Accounting Practices in Information Technology Sector with Special Reference to Bengaluru City," IJCRT, vol. 13, no. 11, pp. c804-c812, Nov. 2025.
Vancouver — biomedical
B R, V B. Human Resource Accounting Practices in Information Technology Sector with Special Reference to Bengaluru City. IJCRT. 2025 Nov;13(11):c804-c812.
AMA — 11th edition
B R, V B. Human Resource Accounting Practices in Information Technology Sector with Special Reference to Bengaluru City. IJCRT. 2025;13(11):c804-c812. Accessed at https://ijcrt.org/viewpaperforall.php?paper=IJCRT2511356
BibTeX — Zotero, Mendeley, LaTeX
@article{IJCRT2511356,
author = {Reshma B and Babu V},
title = {Human Resource Accounting Practices in Information Technology Sector with Special Reference to Bengaluru City},
journal = {International Journal of Creative Research Thoughts},
volume = {13},
number = {11},
pages = {c804-c812},
year = {2025},
month = {November},
issn = {2320-2882},
url = {https://ijcrt.org/viewpaperforall.php?paper=IJCRT2511356}
}
RIS — EndNote, RefWorks
TY - JOUR
AU - B, Reshma
AU - V, Babu
TI - Human Resource Accounting Practices in Information Technology Sector with Special Reference to Bengaluru City
T2 - International Journal of Creative Research Thoughts
JA - IJCRT
VL - 13
IS - 11
PY - 2025
SN - 2320-2882
UR - https://ijcrt.org/viewpaperforall.php?paper=IJCRT2511356
SP - c804-c812
ER -
Issue
Volume 13 Issue 11,
November-2025
Pages : c804-c812
Article Information
- Published In
- International Journal of Creative Research Thoughts — Volume 13, Issue 11, November 2025
- Pages
- c804-c812
- Published
- November 2025
- Registration ID
- IJCRT_296516
- Published Paper ID
- IJCRT2511356
- Research Area
- Commerce and Management, MBA All Branch
- Author Type
- Indian Author
- Location
- Bengaluru, Karnataka, India
- Peer Review
- Request Peer Review Report
- Licence
- CC BY 4.0 · Open Access
- ISSN & Impact Factor
- 2320-2882 · IF 9.17
- Downloads
- 164
- Permanent Link
- https://ijcrt.org/viewpaperforall.php?paper=IJCRT2511356
- Published Paper PDF
- https://ijcrt.org/papers/IJCRT2511356.pdf
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