A Case Study Analysis Of Human Resource Accounting Practices In Oil And Natural Gas Corporation Limited (ONGC)

Parijan, Khadijeh Khodabakhshi and Sumangala, C. A Case Study Analysis Of Human Resource Accounting Practices In Oil And Natural Gas Corporation Limited (ONGC). Firm Financial Performance and Human Asset Value.

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A CASE STUDY ANALYSIS OF HUMAN RESOURCE ACCOUNTING PRACTICES IN INDIAN COMPANIES.pdf
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Abstract

There is renewed interest in the human resource accounting for the growing power of knowledge- based industries. Owing to the substantial effect being made in the field of valuation of intangibles and human assets, more and more companies are initiating to report the results of human assets in the published accounts. This paper intends to check objectivity of the valuation model and the HRA practice followed by public sector organizations. It is found almost all the organizations follow the salary-based economic valuation model proposed by Lev and Schwartz or the same model with some adjustments suggested by Flamholtz, Jaggi and Lau and or as per their requirements, even after following the same criteria of valuation and valuation model, different organizations are following different disclosure practices. Therefore, to check the objectivity of the valuation practice followed by the Indian organizations this study undertakes the case study analysis. For the case study analysis, a systematic approach has been adopted for the selection of the company. ONGC, is India ‘s premier and one of the world’s few leading companies engaged in surveys, research, drilling, exploration, production of crude oil and gas,etc. HRV is significantly and positively related with turnover per employee, net income per employee, total assets per employee . surprisingly it is negatively related with Total No. of employee and Return on HRV per employee.

Item Type: Article
Subjects: G Commerce > Management Science
Divisions: Yuvaraj college
Depositing User: Users 23 not found.
Date Deposited: 30 Mar 2021 10:09
Last Modified: 30 Mar 2021 10:10
URI: http://eprints.uni-mysore.ac.in/id/eprint/15799

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